EUROSAI. Magazine N18 - 2012

> 3 < Index EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 The Strengthening of External Public Control: Guarantee for Financial Sustainability and Good Governance Reflections on the importance of strengthening the bodies for the external control of public economic-financial activity in the present context 77 Ramón Álvarez de Miranda. President of the Spanish Court of Audit and Secretary General of EUROSAI The Strengthening of External Public Control: Guarantee for Financial Sustainability and Good Governance 81 Dr. Carlos Pólit Faggioni. Comptroller General of the Republic of Ecuador and President of OLACEFS The strengthening of the public external audit “Guarantee for financial sustainability and good governance” 85 Gioconda Torres de Bianchini. Panama General Comptroller, Executive Secretary of OLACEFS Strengthening External Public Auditing through Enhanced Relation between SAI and Internal Audit 89 Dr. Kun Yang. Chairman of the Board of Audit and Inspection, Korea. Secretary General of ASOSAI Strengthening External Public Auditing: a Safeguard for Financial Sustainability and Good Governance. Preconditions to Become a Good Governance Safeguard 93 Inguna Sudraba. Auditor General of the Republic of Latvia The debt brake—an effective tool for a sustainable fiscal policy 97 Kurt Grüter. Chairman of the Swiss Federal Audit Office Supreme Audit Institutions as a Safeguard for Fiscal Sustainability 101 Assoc. Prof. Dr. Recai Akyel. President of Turkish Court of Accounts Strengthening external public auditing: a safeguard for financial sustainability and good governance 105 The SAI of Azerbaijan Following Up Audit Findings and Recommendations: an Essential Step to Good Governance 107 Dilyanka Zhelezarova. Auditor in the ECA’s Methodology and Support Unit Strengthening external public auditing: a safeguard for financial sustainability and good governance 111 The SAI of France Attractive in the short- term, risky in the long-run. Audit experience of the State Audit Office of Hungary in relation to Hungarian PPP projects 115 The SAI of Hungary Transparency, Budgetary Stability and Financial Sustainability. A Challenge for External Control 119 Manuel Aznar López. Member of the Spanish Court of Audit Transparency in Public Management: External Control 123 Ángel Algarra Paredes. Member of the Spanish Court of Audit Jorge Ferrán Dilla. Financial Advisor at the service of the Spanish Court of Audit Some ideas on the jurisdictional strengthening of the Court of Audit 129 José Manuel Suárez Robledano. Judge. Member of the Spanish Court of Audit. Prosecution Department no. 3 The strengthening of external control in Spain: guarantee for financial sustainability and good governance 133 José Antonio Monzó Torrecillas. Auditor of the Spanish Court of Audit Strengthening external public audit: support of financial stability and proper governance 137 The Accounting Chamber of Ukraine