EUROSAI. Magazine N21 - 2015

ISSN: 1027-8982 ISBN: 84-922117-6-8 Depósito Legal: M.23.968-1997 EUROSAI magazine is published annually on behalf of EUROSAI (European Organisation of Supreme Audit Institutions) by the EUROSAI Secretariat. The magazine is dedicated to the advancement of public auditing procedures and techniques as well as to providing information on EUROSAI activities. The editors invite submissions of articles, reports and news items which should be sent to the editorial offices at TRIBUNAL DE CUENTAS, EUROSAI Secretariat. Tel.: +34 91 446 04 66 - Fax: +34 91 593 38 94 E-mail: eurosai@tcu.es www: http://www.eurosai.org The aforementioned address should also be used for any other correspondence related to the magazine. The magazine is distributed to the Heads of all the Supreme Audit Institutions throughout Europe who participate in the work of EUROSAI. EUROSAI magazine is edited and supervised by Ramón Álvarez de Miranda, EUROSAI Secretary General; Karen Ortiz Finnemore, Director of the EUROSAI Secretariat; Fernando Rodríguez del Portillo, Jerónimo Hernández, Teresa García and Patricia Kavelaars. Infographics: Lucie Kulhánková. SAI of the Czech Republic. Designed, produced and printed by Moonbook, S.L. EUROSAI magazine is printed on environmentally-friendly, chlorine- free (EFC) 115 gsm coated art paper (Satimat), which is bio- degradable and can be recycled. Printed in Spain. The articles and contributions of this Magazine are under the exclusive responsibility of their authors. The opinions and beliefs are those of the contributors and do not necessarily reflect the views or policies of the Organization.