000			01233naa a2200181uu 4500
001			0090615091837
003			OSt
005			20190218141820.0
008			100906s1999 xx ||||gr |0|| 0 fre d
100	1		_aWOJCIECHOWSKI, Janusz _942113
245	1	0	_aLa responsabilité des institutions supérieures de contrôle - qui contrôle les contrôleurs?
260			_aParis : _bIIAP, _cavril/juin 1999
520	3		_aMost 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
773	0	8	_tRevue Française D'Administration Publique _g90, p. 271-284 _dParis : IIAP, avril/juin 1999 _xISSN 01527401 _w
942			_cS
998			_a20100906 _b1509^b _cDaiane
998			_a20100915 _b1132^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c36042 _d36042
041			_afre