Ελεγκτικό Συνέδριο & άσκηση δημιοσιονομικής πολιτικής
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Keywords
Αποτελεσματικότητα ; Γενικό Λογιστήριο του Κράτους ; Γενική Διεύθυνση Δημοσιονομικών Ελέγχων ; Δημοσιονομική διαχείριση ; Δημοσιονομικός έλεγχος ; Δημόσιος Υπόλογος ; Διατάκτης ; Διεθνή Ελεγκτικά Πρότυπα ; Ελεγκτικό Συνέδριο ; Έλεγχος χρηστής δημοσιονομικής διαχείρισης ; Εξωτερικός έλεγχος ; Κατασταλτικός έλεγχος ; Προληπτικός έλεγχος ; Προϋπολογισμός ; Efficiency ; Effectiveness ; General Accounting Office ; General Directorate of Financial Audit ; Financial management ; Financial control ; Accounting Officer ; Authorizing Officer ; International Standards on Auditing ; Supreme Court of Audit ; Sound financial management audit ; External audit ; Ex post audit ; Ex ante audit ; BudgetAbstract
The subject of the present diploma thesis is the presentation of the modern trends on the auditing of public financial management in Greece, especially in the field of external public financial audit held by the Hellenic Court of Audit which functions as a guardian of the governmental integrity during the implementation of governmental fiscal policy, and the examination of the challenges that lie ahead in the effort of the Supreme Court of Audit to comply with the new International Auditing Standards. With regard to the applied methodology, two approaches were combined. On one hand the ‘’institutional approach’’ investigates the existing institutions, legislative frame and procedures. On the other hand the ‘’comparative approach’’ contrasts the current status quo with the European and international system of public financial auditing and the new international standards. The essay reaches to the conclusion that public financial control is inspired henceforth by a radical philosophy to which the Hellenic Supreme Court of Audit attempts to adapt in order to achieve its institutional objective of accompanying the law on the implementation of the budget and guarantee sound financial management audit. However the next steps towards this direction should be based on systematic programming and careful planning.
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
126Language
GreekCollections
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Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές
Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές