Internal Financial and Budgetary Control in the Cortes Generales 40 years after the Constitution of 1978

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Published: 2018-12-03
DOI: https://doi.org/10.33426/rcg/2018/105/80

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Luis de la Peña Rodríguez
Cortes Generales

Abstract

This work studies the implementation and the evolution of the Intervenciones de las Cortes Generales, del Congreso de los Diputados y del Senado, that is, the financial internal comptrollers. In addition, rules and organization are studied. Finally, now there is a new issue, the need of stronger internal control and audit in this matter, connected with transparency.

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Article Details

Keywords

Internal control, implantation, audit, evolution, rules, organization, challenges

How to Cite

Internal Financial and Budgetary Control in the Cortes Generales 40 years after the Constitution of 1978. (2018). Journal of the Cortes Generales, 105, 97-111. https://doi.org/10.33426/rcg/2018/105/80

Issue

Num. 105 (2018): Third Term

Section

Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This work is licensed under a Creative Commons Attribution 4.0 International License.

© Congress of Deputies. The original copies published in the online and printed versions of this Journal constitute the property of the Cortes Generales, recognizing the need to refer to the authorship and source of every partial or total reproduction.

Unless otherwise specified, all contents of the online version are distributed under a distribution and usage license: “Creative Commons Attribution 4.0 International (CC BY 4.0)”. You can check the informative version and the legal document of the license freely.

 

Author Biography

Luis de la Peña Rodríguez, Cortes Generales

Parliamentary Counsel.
Financial Controller of Cortes Generales.

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