Audit by the Court of Accounts

An independent, constitutional external audit activity carried out by the Court of Accounts in respect of the revenues, expenditure and property of public administrations and the related accounts and transactions, from the standpoint of lawfulness, the principles of financial management and the effective, economical and efficient use of public resources. The Court examines whether public resources have been used lawfully, the accuracy of financial transactions and the reliability of financial reports, and reports the results to the Grand National Assembly.