Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής Νομικής Σχολής Εθνικού Καποδιστριακού Πανεπιστημίου Αθηνών
Αικατερίνη Ηλιάδου, Επίκουρη Καθηγήτρια Νομικής Σχολής Εθνικού Καποδιστριακού Πανεπιστημίου Αθηνών
Βασίλειος Κονδύλης, Επίκουρος Καθηγητής Νομικής Σχολής Εθνικού Καποδιστριακού Πανεπιστημίου Αθηνών
Original Title:
Ο κατασταλτικός έλεγχος των λογαριασμών των δημοσίων υπολόγων και ο ρόλος του Ελεγκτικού Συνεδρίου
Translated title:
The ex post audit of the accounts of the accounting officers and the role of the Court of Auditors
Summary:
The ex post audit of the accounts of the accounting officers is a type of financial audit aiming to ensure transparence during the public money management and, ultimately, the protection of public money. The ex post audit can be either administrative or juridical. However, no matter the type of the ex ex post audit, all disputes that derive from this kind of audit are handled by the Court of Auditors, the Supreme Court for financial issues, which is responsible for protecting public money, according to the Constitution.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
ex post audit, accounting officer, Court of Auditors
Number of references:
126
File:
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διπλωματική τελικο.pdf
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File access is restricted only to the intranet of UoA.