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[null,"1.","Record Nr.",null,"UNINA9910138315403321"]
[null,null,"Titolo",null,"L'audit des domaines secrets et politiquement sensibles / / Organisation for Economic Co-operation and Development"]
[null,null,"Pubbl/distr/stampa",null,"Paris, France : , : OECD Publishing, , 1996"]
[null,null,"Descrizione fisica",null,"1 online resource (13 pages)"]
[null,null,"Collana",null,"Documents Sigma"]
[null,null,"Disciplina",null,"657.45"]
[null,null,"Soggetti",null,"Auditing"]
[{"$nulls":4},"Comparative accounting"]
[null,null,"Lingua di pubblicazione",null,"Francese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","Dans tous les pays d'Europe centrale et orientale, des institutions parlementaires indépendantes sont chargées de l'audit depuis 1989. Ces institutions supérieures de contrôle (ISC) des finances publiques ont été créées tantôt par une législation nouvelle, tantôt par modification du mandat des institutions existantes, voire la restauration d'institutions antérieures au régime communiste. Comme on pouvait s'y attendre, l'application des nouvelles méthodes suppose un apprentissage continu et la résolution des problèmes par tous les intéressés. Le rôle des ISC, celui d'autres organes de contrôle et, surtout, la mise en place de relations de travail productives entre l'administration et le vérificateur continuent de demander beaucoup d'attention."]