| Controllo di gestione e tutela giurisdizionale in Italia, in Francia e nella Comunità europea |
| Fascicolo 2003-4 |
| Scritto da Bais Daniele |
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Sommario 1. Introduzione. – 2. Finalità del controllo ed esigenze di tutela. – 3. Controllo e tutela giurisdizionale. – 4. La sindacabilità della relazione. – 5. L’individuazione delle gestioni da controllare. – 6. Il diritto al contraddittorio ed alla rettifica. – 7. Relazione e responsabilità extracontrattuale del controllore.
Abstract This essay focuses on auditing activities performed by Italian, French and European Community Courts of Auditors. In particular, in a comparative perspective, the essay examines jurisdictional control over auditing acts as a means of evaluating the new model in terms of effectiveness and integration within the political-administrative system. The analysis of jurisdictional control demonstrates that there are problems related to the different features of the auditing activities performed by the Courts i.e. the co-operative role in favour of administrative and political bodies and the task of objectively guaranteeing the correct use of public resources. |