Constitutional Regulation of Supreme Audit Institutions in Central Europe in a Comparative Perspective

Abstract

Adopting interdisciplinary comparative perspective, this paper seeks to study the variety exhibited by the post‐socialist democratic regimes of Central Europe (CE) in the constitutional status of supreme audit institutions (SAI). More specifically, the focus of this work is the degree of independence that SAI enjoy vis‐à‐vis the branches of government, as it is embodied in the constitutional provisions of selected countries of the region.

Citation

Nikodem, A. (2004), "Constitutional Regulation of Supreme Audit Institutions in Central Europe in a Comparative Perspective", Managerial Law, Vol. 46 No. 6, pp. 32-52. https://doi.org/10.1108/03090550410771044