KEY STRUCTURAL ELEMENTS IN THE FUNCTIONING OF THE EUROPEAN COURT OF AUDITORS
KEY STRUCTURAL ELEMENTS IN THE FUNCTIONING OF THE EUROPEAN COURT OF AUDITORS

Summary/Abstract: The aim of this paper is to get acquainted with the work of the European Court of Auditors, with special emphasis on its structure and the role of individual structural elements. Methods of analysis, synthesis, induction, deduction, abstraction, description, compilation and content analysis were used in the research. Research shows that the European Court of Auditors is a complex structure in which the key role is played by the president, audit councils (Council for Sustainable Use of Natural Resources, Council for Investment in Cohesion, Growth and Inclusion, Council for External Relations, Security and Justice, Council for market regulation and the competitive economy and the Council for the Financing and Governance of the Union), committees (Management Board, Audit Quality Control Committee, Ethics Committee and Internal Audit Committee), administrations and the Secretary General. Such a complex structure is a consequence of the importance and breadth of jurisdiction of the European Court of Auditors, which consists in checking the legality and regularity of all revenues and expenditures of the European Union and changes in understanding the significance of the Court of Auditors.

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