Η συμβολή του ελεγκτικού συνεδρίου στον έλεγχο των Ο.Τ.Α α' βαθμού

Τσάλα, Σταυρούλα Δ.

Master Thesis

Author

Τσάλα, Σταυρούλα Δ.

Date

2017

Abstract

The main objective of this thesis is to show the contribution of the Hellenic Court of Audit, the Supreme Court of Audit, in the control of finances of first degree local authorities which constitute a fundamental institution of the Greek Democracy, mainly aiming at the control of local affairs. In this frame, there was an effort initially to present and analyze the significance of local authorities with reference to their competences as well as a description of the first degree local authorities, focusing on the analysis of their financial operation and the various issues that they face due to the lack of a capable system of internal control. Based on the forms of control, the study focuses on the Hellenic Audit Council, as an independent institution of exterior budgetary control, with a continuous presence throughout the years. The traditional forms of audit (ex ante, ex post audit) as well as pre conventional audit and their findings in the audit of first degree local authorities are all featured while at the same time the first samples are also impressed by the introduction of new auditing tools that were included in the auditing quiver. From the analytic presentation, it is showed the important contribution of the Hellenic Court of Audit in the protection of municipal money and in the transparency of the finances of first degree local authorities.

Postgraduate Studies Programme

Λογιστική και Έλεγχος Επιχειρήσεων και Δημοσίων Οργανισμών

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

Number of pages

142

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/10738

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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