Supreme Audit Institutions'Audit Activity

Code 440NN
Credits 1

Learning outcomes

The lecture will provide information on the way the Court of Auditors will audit how public funds are used, as well as the coordination of control by the European Court of Auditors.
At the end of the seminar, the students will have acquired specific knowledge regarding control activities carried out by the Italian Corte dei conti on the use of public funds and the procedures for ascertaining (and sanctioning) violators.
The partecipants will also acquired operational skills necessary to understand how Supreme Audit Institutions control how public funds are used by beneficiaries.
Moreover, the participating students will acquire specific skills to evaluate the correct use of public funds, also in order to avoid incurring sanctions.