“ The Organization of Public Financial Control in European Countries” Sivkov Anton 4 th  year student  gr. 49 PF
Table of   Contents : <ul><li>European Organization of Supreme Audit Institutions (EUROSAI) </li></ul><ul><li>Lima Declara...
<ul><li>European body was established in 1990 with 30 members (Now membership stands at 48 SAIs).   </li></ul><ul><li>The ...
Lima Declaration <ul><li>Lima Declaration was adopted by acclamation of the delegates in October 1977 at the XII INCOSAI i...
Models of Supreme Auditing Institutions <ul><li>Latin Model (France, Italy, Belgium, Greece, Portugal and Spain) </li></ul...
The Supreme Auditing Institutions of France <ul><li>The Budget Directorate of the Ministry of Finance   </li></ul><ul><li>...
Public Audit in the United Kingdom <ul><li>the National Accounting Office </li></ul><ul><li>the Auditor General for Scotla...
Conclusions <ul><li>As one of the Regional Working Groups EUROSAI provide members opportunities of professional and techni...
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The Organization Of Public Financial Control In E U1

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The Organization Of Public Financial Control In E U1

  1. 1. “ The Organization of Public Financial Control in European Countries” Sivkov Anton 4 th year student gr. 49 PF
  2. 2. Table of Contents : <ul><li>European Organization of Supreme Audit Institutions (EUROSAI) </li></ul><ul><li>Lima Declaration </li></ul><ul><li>Models of Supreme Audit Institutions </li></ul><ul><li>The Supreme Auditing Institutions of France </li></ul><ul><li>Public Audit in the United Kingdom </li></ul>
  3. 3. <ul><li>European body was established in 1990 with 30 members (Now membership stands at 48 SAIs). </li></ul><ul><li>The major objectives of the Organization are to promote professional co-operation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit, to work towards the harmonization of terminology in the field of public audit . </li></ul>
  4. 4. Lima Declaration <ul><li>Lima Declaration was adopted by acclamation of the delegates in October 1977 at the XII INCOSAI in Lima (Peru). </li></ul><ul><li>The chief aim of the Lima declaration is to develop the sphere of an independent public auditing. </li></ul><ul><li>The Lima Declaration consists of preamble and 7 chapters. </li></ul><ul><li>The major principles are: </li></ul><ul><li>System of pre- and post audit, internal and external audit </li></ul><ul><li>Independence of SAIs </li></ul><ul><li>The powers of SAIs </li></ul><ul><li>Audit methods </li></ul><ul><li>Reporting </li></ul>
  5. 5. Models of Supreme Auditing Institutions <ul><li>Latin Model (France, Italy, Belgium, Greece, Portugal and Spain) </li></ul><ul><li>Anglo-Saxon model (the USA, Canada, Israel, the UK, Ireland and Denmark) </li></ul><ul><li>German model (Germany and Netherlands) </li></ul>
  6. 6. The Supreme Auditing Institutions of France <ul><li>The Budget Directorate of the Ministry of Finance </li></ul><ul><li>The National Assembly </li></ul><ul><li>The Cour des Comptes </li></ul>
  7. 7. Public Audit in the United Kingdom <ul><li>the National Accounting Office </li></ul><ul><li>the Auditor General for Scotland </li></ul><ul><li>the Auditor General for Wales </li></ul><ul><li>the Comptroller and Auditor General for Northern Ireland </li></ul><ul><li>the Audit Commission responsible for the audit of local government in England and Wales </li></ul><ul><li>the Accounts Commission </li></ul>
  8. 8. Conclusions <ul><li>As one of the Regional Working Groups EUROSAI provide members opportunities of professional and technical cooperation on a regional basis </li></ul><ul><li>The Lima Declaration is considered to be the main document clarifying the chief principles of ITOSAI/EUROSAI and general standards and methods of public financial control </li></ul><ul><li>There are three models of SAIs: the one-person model in the case of the Auditor General (UK), a collegiate decentralized model with regional control bodies and (Germany), a collegiate, decentralized model with jurisdictional attributions (France) </li></ul>
  9. 9. Thank you for your attention

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