The European Court of Auditors and Its Relationship with National Independent Audit Institutions: The Evolving Audit Function in the EU Multilevel System

Aden, Hartmut

doi:10.1057/9781137339898_18

Cited by 8 publications

(3 citation statements)

References 11 publications

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“…The European Court of Auditors was established in 1977, but assumed the status of a full institution of the Union when the Treaty on European Union came into operation in 1993 (Laffan 1999(Laffan , 2003. As the EU's external auditor, also called the 'guardian of EU's finances', it is to carry out the audit of the EU finances and expected to contribute to improving EU financial management and report on the use of public funds (Aden 2015;Sánchez-Barrueco 2015;Stephenson 2015Stephenson , 2016Stephenson , 2017.…”

Section: Watchdog Accountability Powers Eu Watchdogs Moving Center Stagementioning

confidence: 99%

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Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Wille

Bovens

2020

Journal of European Integration

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The paper provides a comprehensive assessment of the accountability capacity of the two main EU watchdog institutions. The overarching research question is: how powerful are these watchdog institutions in holding the EU executive to account? The paper presents an expanded analysis of the formal and organisational accountability powers of these EU watchdogs and how these are exercised, based on an indepth case study. We apply an assessment framework of accountability powers developed previously. Both watchdogs have comparable formal powers when it comes to accountability. Despite these similarities, the EO and the ECA differ in their organisational power and in the exercise of their powers. In the organizational dimension, there are differences regarding leadership. In the exercise of power dimension, the EO has increasingly developed standards for good practice with an emphasis on transparency and principles of good administrative behavior, while also using its networks to further improve complaint handling.

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Section: Watchdog Accountability Powers Eu Watchdogs Moving Center Stagementioning

confidence: 99%

“…This has led to a mixture of accountability arrangements operating at European, national and subnational levels. The watchdogs increasingly play a role in this mixed order of vertical accountability arrangements and practices at distinct levels in the EU (Aden 2015).…”

Section: Watchdog Accountability Powers Eu Watchdogs Moving Center Stagementioning

confidence: 99%

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Wille

Bovens

2020

Journal of European Integration

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“…The EU's complex multi-level network governance structures, cutting across decisional levels, have contributed to a mélange of horizontal and vertical accountability regimes and practices at distinct levels. Most of the EU budget is spent under what is known as "shared management," with individual EU member states actually distributing the funds and SAIs controlling the expenditure (Cipriani 2010;Aden 2015).…”

Section: Applicationmentioning

confidence: 99%

Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions

Bovens

Wille

2020

Regulation & Governance

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Independent oversight institutions are critical components of the accountability landscape in modern democracies. This paper presents a framework for assessing the accountability powers of these watchdogs. This watchdog accountability index is an empirical tool to assess the key accountability powers of accountability forums that operate in a democratic constitutional context. The aim is to provide a richer evidence base to assess evolving external accountability arrangements and their effectiveness. Our approach breaks down the concept of watchdog accountability power into three distinct, conceptually coherent dimensions. We apply the accountability index to assess the strength of one of the main watchdog institutions in the EU, the European Court of Auditors in 2017. Data were collected by means of a study of secondary sources and by an expert survey.

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The European Court of Auditors as an audit institution.

Wójtowicz-Dawid

2024

JoMS

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Cel pracyGłównym celem publikacji jest analiza znaczenia i roli Europejskiego Trybunału Obrachunkowego w systemie zarządzania i kontroli wydatkowania środków pochodzących z budżetu Unii Europejskiej. Podstawową tezą publikacji jest twierdzenie, że Europejski Trybunał Obrachunkowy jest instytucją audytową i funkcjonuje w ramach systemu audytu. Ponadto umiejscowienie Europejskiego Trybunału Obrachunkowego wśród instytucji audytowych niesie ze sobą konieczność innego postrzegania tej instytucji. Celem deskryptywnym publikacji jest pokazanie powiązania pomiędzy ETO jako instytucją audytu a zaufaniem, jakie posiada, oraz analizą czy funkcjonując jako instytucja audytowa ma większy wpływ na właściwe wydatkowanie środków publicznych pochodzących z budżetu UE, niż będąc instytucją kontrolną.Materiał i metodyPoprzez charakterystykę instytucji audytu oraz przedstawienie zakresu zadań i kompetencji ETO, opierając się na metodzie dogmatyczno-prawnej, jak również teoretyczno-prawnej oraz w niewielkim stopniu historyczno-prawnej autorka wykazuje, iż ETO nie jest, jak się powszechnie klasyfikuje w polskiej doktrynie prawa, instytucją kontrolą.WynikiPrzedstawiono że ETO nie jest instytucją kontrolną jak powszechnie się wykazuje w doktrynie prawa.WnioskiPrzedstawiona powyżej analiza wykazuje funkcje i zadania ETO jako instytucji audytowej. Stąd też niezbędne jest uporządkowanie nomenklatury i klasyfikacji ETO w polskiej doktrynie prawa.

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The European Court of Auditors and Its Relationship with National Independent Audit Institutions: The Evolving Audit Function in the EU Multilevel System

Cited by 8 publications

References 11 publications

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions

The European Court of Auditors as an audit institution.

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