Guenoun, Marcel; Degron, Robin - In: Auditing practices in local governments : an …, (pp. 65-72). 2022
In France, local government external audit is controlled by external auditors called ‘chambres régionales des comptes’ (CRC – Regional Audit Office) which mimicry at the local level the audits conducted by the ‘Cour des comptes’ (CC – National Audit Office) at the national scale....