Les relations avec les pouvoirs législatif, exécutif et judiciaire

Abstract

Relations with Legislative, Executive and Judicial Powers. The rules, which apply to high level institutions carrying out control functions generally, have a constitutional foundation, which guarantees their independence with respect to the three state powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the controls are effective, and also with the legislative power, which is the principal addressee of their work.