This study conducts a comprehensive review of the literature published during 1989-2020 to identify the factors that can cause internal control weakness. This review is organized around five main groups, namely: 1) rapid growth and restructuring, 2) financial reporting complexity, 3) auditor...

Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not...

This briefing aims to give an overview of gender balance in the college of the European Court of Auditors (ECA), which has a reputation of being ahistoricallymale-dominated institution. It first sets out the nomination procedure and the challenges it presents for the achievement of gender...

This briefing aims to give an overview of gender balance in the college of the European Court of Auditors (ECA), which has a reputation of being ahistoricallymale-dominated institution. It first sets out the nomination procedure and the challenges it presents for the achievement of gender...

While relatively recent, independent fiscal institutions exist in almost all EU Member States. They complement the function of the fiscal rules within the wider economic governance framework of the EU. This publication aims to give an overview of the reasons why they exist, how they are defined,...