The current identity model of the Portuguese Court of Auditors, a supreme financial oversight institution with judicial powers

Abstract

1. Background; 2. The Court of Auditors within the current framework of Supreme Audit Institutions (ISC); 3. The guarantees of independence required by INTOSAI; 4. Reference to the Court of Auditors’ current scope of authority; 5. The guarantees of the Court of Auditors’ independence under the current constitutional and legal framework; 6. The functional and organizational hybrid nature of the Court of Auditors and its corresponding implications for its independence and the scope and comprehensiveness of its oversight; 7. Draft Law No. 72/XVII/1st: a critical assessment of certain structural changes proposed therein; 8. In conclusion: observations on the discussion that remains to be had; References.