WOJCIECHOWSKI, Janusz <br/><br/>
La responsabilité des institutions supérieures de contrôle - qui contrôle les contrôleurs? 

 - Paris :  IIAP,  avril/juin 1999 
<br/><br/> Most institutions have recognised the need to establish specific units in order to carry out internal audits. Whatever their organisation and their competencies, the existence of these units improves the quality of work. Evaluations are generally extremely thorough. External checks are carried out usually by Parliament and the president of the institution is responsible for the budget. Administrative management is generally not subjected to external checks. The publication by most supreme audit institutions of reports of their activities and their budget allows for public debate