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Portada - Tribunal de Cuentas
THE INSTITUTION
The Spanish Constitution of 1978 conferred on the Court of Audit the audit of public sector and the prosecution of accounting liability.
ORGANIZATION
The Court of Audit is a collegiate...
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Institution - Tribunal de Cuentas
Institution
PRESENTATION
The Court of Audit is the external audit body recognized by the Spanish Constitution, which is configured as the supreme audit body of the accounts and the financial managemen...
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President of the Court of Audit - Tribunal de Cuentas
President of the Court of Audit
Powers
The President, among other powers, represents the Court of Audit, convenes and chairs the Plenum and the Management Board, setting the meeting agendas, leading d...
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Presentation - Tribunal de Cuentas
Presentation
Presentation
The Court of Audit is the external audit body recognized by the Spanish Constitution, which is configured as the supreme audit body of the accounts and the financial manageme...
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Legal framework - Tribunal de Cuentas
Legal framework
Legal framework
The legal regime for the Court of Audit is recorded in the first place in the Spanish Constitution of 1978, whose Article 136 provides:
The Court of Audit is the suprem...
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Organization - Tribunal de Cuentas
Organization
BODIES OF THE COURT OF AUDIT
The following are the bodies of the Court of Audit: the President, the Plenum, the Management Board, the Audit and Prosecution Sections, the Audit Counsellors...