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

Main Article Content

Luis de la Peña Rodríguez

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.

Article Details

Keywords:
Internal control, implantation, audit, evolution, rules, organization, challenges
How to Cite
Peña Rodríguez, L. de la. (2018). Internal Financial and Budgetary Control in the Cortes Generales 40 years after the Constitution of 1978. Journal of the Cortes Generales, (105), 97-111. https://doi.org/10.33426/rcg/2018/105/80

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Author Biography

Luis de la Peña Rodríguez, Cortes Generales

Parliamentary Counsel.
Financial Controller of Cortes Generales.