engleski

Organisation of state audit institution in European Union countries

This paper shows different types of SAI organisation. Authors have made a comparative analysis of present organizational situation in all EU countries. Supreme audit institutions in EU countries are structured on different methods. There are, broadly speaking, three main types of SAIs in Europe: 1. The Court of auditors, with judicial function 2. The Collegiate body, without judicial function but with collegiate decision procedure similar to those found in courts 3. The monocratic audit office headed by a sole Auditor General. The analysis was based on write ups of certain countries published on the web site of the INTOSAI Working Group on IT Audit and information about SAIs in several EU countries that are published on its official web sites. Research showed that the majority of European Union countries have organized supreme auditing institution as a monocratic audit office (41%, 11 countries ; Austria, Cyprus, Denmark, Estonia, Finland, Hungary, Ireland, Lithuania, Malta, Slovakia, United Kingdom), follows 9 countries (30%) that have organized SAI as a court of audit with judicial function (Belgium, France, Greece, Italy, Luxembourg, Netherlands, Portugal, Romania, Spain), and 5 countries have a collegiate body without judicial function (18%). Only two countries (7% - Slovenia and Denmark) have organized state audit institution as a court of audit without judicial function. It is very important to outline that only Sweden has special type of SAI organization with even 3 auditors general (trinarchy). The analysis of organisation type of supreme audit institutions in EU countries shows a presence of every type of organisation but a monocratic audit office is the most common type.

state audit institution (SAI); European Union; organization; court of auditors; collegiate body; monocratic audit office

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