Public Expenditure Control In Europe: Coordinating Audit Functions In The European Union - Couverture rigide

Couverture rigide

ISBN 10 : 1843768372 ISBN 13 : 9781843768371

Editeur : Edward Elgar Publishing Ltd, 2005

Synopsis

This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels.

The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe's public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization.

This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.

A propos du livre

À propos de l'auteur

Edited by Milagros García Crespo, Professor of Applied Economics, University of the Basque Country, Spain

Détails de l'édition

• Éditeur: Edward Elgar Publishing Ltd
• Date d'édition: 2005
• Langue: anglais
• ISBN 10: 1843768372
• ISBN 13: 9781843768371
• Reliure: Relié
• Nombre de pages: 272
• Éditeur: Garciá Crespo Milagros
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible