Abstract
In France, local government external audit is controlled by external auditors called ‘chambres régionales des comptes’ (CRC – Regional Audit Office) which mimicry at the local level the audits conducted by the ‘Cour des comptes’ (CC – National Audit Office) at the national scale. These institutions conduct three kinds of control: legal controls of local public accounts, budgetary controls on behalf of prefects that are political representatives of the central government in the territory and audits of regularity and performance. An experimentation of accounts certification is ongoing. The main part of activities of regional audit institutions is dedicated to performance auditing. But this performance audit is limited to economy and efficiency as the article L. 211-8 of the Code of financial jurisdictions do not allow the CRC to discuss the goals of policies and programmes.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
