El control externo de la actividad económico-financiera del sector público por el Tribunal de Cuentas. Especial referencia a la responsabilidad contable.

Zusammenfassung

The external control of the financial economic activity of the Administration is one of the most important functions that the legislature develops in modern states. The inability of parliaments to perform control functions, is among other reasons due to the complexity of the economic, financial and public accounting information; the extraordinary increase in government well fare; and the shortage of human and material resources of the parliaments themselves, has of specialized organs, organs of external control, which from a technical perspective helps parliaments in its supervisory role. In this work we have studied the objectives of external control, analyzing the audit function, the consultative function and the judicial function wich is assigned to some external control bodies to determine responsibility for the commission of accounting irregularities in the use and management of public funds. The functioning of de Court of Auditors is analyzed in the Thesis. The setting up and evolution of the their audit and jurisdiccional functions is also studied. It has been deduced that in some aspects the Court of Auditors functions have been limitated, so it can fully do its Constitutional functions.