Tο Ελληνικό Ελεγκτικό Συνέδριο και ο προληπτικός και κατασταλτικός έλεγχος στους ΟΤΑ Α΄ Βαθμού

Τσίχλη, Ιωάννα

Master Thesis

Author

Τσίχλη, Ιωάννα

Date

2018-11

Abstract

Introduction: The budgetary nature of the superrisory committee forms a registered buolgetary court with a mixed character. It is not concerned with any tax differenies. It is notconsidered that alla judicial competences of the superrisory committee are the presented and compulsory Audit, the Annual Report about the balance sheet and statement by the state as well as publication of cases for pension, audit of public calculation accounts, first level offices accaints and any negligence or damage to the state.Despite all the above, the Supervisory Committee forms a judicial Authority and is said to have judicial competences from operational and organic aspect. Purpose: The main aim of this postgraduate thesis is the collection, recording and analysis of data related to the description and evaluation of the most important data delineated in the case of the investigation of the role of the Preventive and Supervisory Committee in First Instance Degrees. Material and Method: In this particular section, there are presented the ways in which the collection of the necessary data for the writing of this dissertation will be completed. The collection of data is thus completed by means of bibliographic research and collection of relevant primary information using a specially formulated questionnaire regarding the case of investigating the role of the Preventive and Compulsive Audit in First Level Offices by the Supervisory Committee. Results: : 55% of those guestioned, are in total agreement with the view that the role of the Preventive Audit in First level offices contributes to the right Functioy and transparency of all first level offices.

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

156

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/11629

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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