CARCASSONNE, Guy

De l'indépendance à la liberté - Paris : IIAP, avril/juin 1999

The ultimate goal of supreme audit institutions ought not to be independence, but freedom. Independence requires working autonomously beyond all influences. Freedom, on the other hand, implies close but honest collaboration between the supreme audit institutions and their intelocutors; close collaboration with the media too, who are an effective means for giving weight to the exercise of controlling public finances. The development of a more managerial and less economic or legal perspectives is desirable