Modification of the Competences incumbent
on the Court of Auditors in regard to the
Regulation Authorities – Limitation of the
Supreme Audit Institution’s Authority or
the Observance of the EU Law?
Modification of the Competences incumbent
on the Court of Auditors in regard to the
Regulation Authorities – Limitation of the
Supreme Audit Institution’s Authority or
the Observance of the EU Law?
Author(s): Ionela-Alina ZorzoanaSubject(s): EU-Legislation
Published by: Editura Universitară Danubius
Keywords: performance audit; financial audit; regulation; independence; directive;
Summary/Abstract: This study attempts in its first part an analysis of the competences incumbent on the Court of Auditors.The analysis shall start for the general competences of the audit institution provided in the normative deeds regulating its activity. In the second part, the study shall analyze the competences of the Court of Auditors in regard to the regulation authorities. We proposed ourselves this analysis having regard to the EU law that regulates the obligation of members states to warrant the functional and decisional independence of the regulation authorities corroborated with the legal amendments brought to the normative deeds from the domestic law on the organization and operation of such authorities, by limiting the competences of the Court of Auditors only on performing the financial audit.
Journal: Acta Universitatis Danubius. Juridica
- Issue Year: 15/2019
- Issue No: 2
- Page Range: 122-132
- Page Count: 11
- Language: English