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Home » Archive » Domenico Siclari, The European Court Of Auditors

Giuseppe Cogliandro
Domenico Siclari, The European Court Of Auditors
Comments (3)

This essay by Prof. Domenico Siclari has two objectives. The first is to demonstrate that, according to the European Treaties, "control of financial management1 must be carried out by a structure external to the controlled entities” (p. 18). This statement refers to the difference between internal control and external control, which I shall discuss later. The second is to highlight that accountability, i.e., the obligation to "give an account" of public funds by individuals who have used them, "is of fundamental importance for a democratic government"

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