The European Court of Auditors as an audit institution.
Objectives The main objective of the publication is to analyse the significance and role of the European Court of Auditors in the system of management and control of the spending of funds from the European Union budget. The basic thesis of the publication is that the European Court of Auditors is a...
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| Format: | Article |
| Language: | English |
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Akademia Nauk Stosowanych WSGE im. A. De Gasperi w Józefowie
2024-03-01
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| Series: | Journal of Modern Science |
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| Online Access: | https://www.jomswsge.com/Europejski-Trybunal-Obrachunkowy-jako-instytucja-audytowa-,185551,0,2.html |
| _version_ | 1827157614916534272 |
|---|---|
| author | Anna Wójtowicz-Dawid |
| author_facet | Anna Wójtowicz-Dawid |
| author_sort | Anna Wójtowicz-Dawid |
| collection | DOAJ |
| description | Objectives
The main objective of the publication is to analyse the significance and role of the European Court of Auditors in the system of management and control of the spending of funds from the European Union budget.
The basic thesis of the publication is that the European Court of Auditors is an audit institution and functions within an audit system. Furthermore, the positioning of the European Court of Auditors among audit institutions brings with it a different perception of the institution. The descriptive aim of the publication is to show the link between the ECA as an audit institution and the trust it enjoys, and to analyse whether, by functioning as an audit institution, it has a greater influence on the proper spending of public funds from the EU budget then by being a control institution.
Material and methods
By characterising the audit institution and presenting the scope of ECA's tasks and competences, based on the dogmatic-legal as well as the theoretical-legal and, to a small extent, the historical-legal method, the author shows that ECA is not, as it is commonly classified in the Polish legal doctrine, a control institution.
Results
It was submitted that the ECA is not a controlling institution as commonly shown in the legal doctrine.
Conclusions
The analysis presented above demonstrates the functions and tasks of ECA as an audit institution. Iit is necessary to sort out the nomenclature and classification of ECAs in the Polish legal doctrine. |
| first_indexed | 2024-04-24T10:00:23Z |
| format | Article |
| id | doaj.art-eee70b21a8a54e7caa288c9613f8fbe1 |
| institution | Directory Open Access Journal |
| issn | 1734-2031 2391-789X |
| language | English |
| last_indexed | 2025-03-20T23:28:09Z |
| publishDate | 2024-03-01 |
| publisher | Akademia Nauk Stosowanych WSGE im. A. De Gasperi w Józefowie |
| record_format | Article |
| series | Journal of Modern Science |
| spelling | doaj.art-eee70b21a8a54e7caa288c9613f8fbe12024-08-03T14:43:26ZengAkademia Nauk Stosowanych WSGE im. A. De Gasperi w JózefowieJournal of Modern Science1734-20312391-789X2024-03-0155172674010.13166/jms/185551185551The European Court of Auditors as an audit institution.Anna Wójtowicz-Dawid0https://orcid.org/0000-0003-3437-3289Uniwersytet RzeszowskiObjectives The main objective of the publication is to analyse the significance and role of the European Court of Auditors in the system of management and control of the spending of funds from the European Union budget. The basic thesis of the publication is that the European Court of Auditors is an audit institution and functions within an audit system. Furthermore, the positioning of the European Court of Auditors among audit institutions brings with it a different perception of the institution. The descriptive aim of the publication is to show the link between the ECA as an audit institution and the trust it enjoys, and to analyse whether, by functioning as an audit institution, it has a greater influence on the proper spending of public funds from the EU budget then by being a control institution. Material and methods By characterising the audit institution and presenting the scope of ECA's tasks and competences, based on the dogmatic-legal as well as the theoretical-legal and, to a small extent, the historical-legal method, the author shows that ECA is not, as it is commonly classified in the Polish legal doctrine, a control institution. Results It was submitted that the ECA is not a controlling institution as commonly shown in the legal doctrine. Conclusions The analysis presented above demonstrates the functions and tasks of ECA as an audit institution. Iit is necessary to sort out the nomenclature and classification of ECAs in the Polish legal doctrine.https://www.jomswsge.com/Europejski-Trybunal-Obrachunkowy-jako-instytucja-audytowa-,185551,0,2.htmlcontrolauditeuropean court of auditorsdisbursement of eu fundsmanagement and control system |
| spellingShingle | Anna Wójtowicz-Dawid The European Court of Auditors as an audit institution. Journal of Modern Science control audit european court of auditors disbursement of eu funds management and control system |
| title | The European Court of Auditors as an audit institution. |
| title_full | The European Court of Auditors as an audit institution. |
| title_fullStr | The European Court of Auditors as an audit institution. |
| title_full_unstemmed | The European Court of Auditors as an audit institution. |
| title_short | The European Court of Auditors as an audit institution. |
| title_sort | european court of auditors as an audit institution |
| topic | control audit european court of auditors disbursement of eu funds management and control system |
| url | https://www.jomswsge.com/Europejski-Trybunal-Obrachunkowy-jako-instytucja-audytowa-,185551,0,2.html |
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