SERNIA, Francesco <br/><br/>
Les moyens de l'indépendance 

 - Paris :  IIAP,  avril/juin 1999 
<br/><br/> In Europe, the normative guarantees which apply to supreme audit institutions are numerous and very often are contained within the Constitution or organic laws. Autonomy of budgetary management is widely respected and is also a factos ensuring independence. However, some expenditure may be subjected to particular restrictions. While the heads of these institutions enjoy their autonomy, this does not always correspond with that of the rest of their personnel, particularly those employees who assist in applaying the control mechanisms. Generally speaking, there is a notably persistent tendency of the administration to intervene indirectly in order to influence matters