• 13-March-2014

    English

    Effects of European Union Accession: Part I Budgeting and Financial Control (SIGMA Paper No. 19, 1998)

    This report draws on the separate country papers which describe in more detail the different experiences of selected national State audit institutions in their co-operation with the Commission’s services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 20 on the impact of accession on external audit.

  • 13-March-2014

    English

    Effects of European Union Accession: Part II External Audit (SIGMA Paper No. 20, 1998)

    This report draws on the separate country papers which describe in more detail the different experiences of selected national State audit institutions in their co-operation with the Commission’s services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 19 on the impact of accession on budgeting and financial control.

  • 13-March-2014

    English

    Central Bank Audit Practices (SIGMA Paper No. 24, 1998)

    The study provides a basis for further discussion between decision-makers and practitioners on how the audit regime could be developed to ensure good governance of central banks. It originates from a discussion on important audit issues which was arranged by the European Court of Auditors together with the presidents of supreme audit institutions (SAIs) of central and eastern European countries in 1996.

  • 28-February-2014

    English

    Financial Management and Control of Public Agencies (SIGMA Paper No. 32, 2001)

    This paper originated in a request from the Ministry of Finance of the Czech Republic for SIGMA advice in developing new legal provisions for the financial management of public agencies. It highlights the practice and experience of five EU Member States with very different legal systems and administrative structures.

  • 28-February-2014

    English

    Relations between Supreme Audit Institutions and Parliament Committees (SIGMA Paper No. 33, 2002)

    This Paper is drawn from a report on relations between Supreme Audit Institutions and parliamentary committees, prepared for the network of Presidents of the Supreme Audit Institutions of Central and Eastern Countries, Cyprus, Malta and the European Court of Auditors, as part of their efforts to prepare candidate countries for eventual membership of the European Union.

  • 28-February-2014

    English

    Achieving High Quality in the Work of Supreme Audit Institutions (SIGMA Paper No. 34, 2004)

    This paper focuses primarily on the issue of how to achieve high quality in the audit process. In addition to describing the types of procedures needed to achieve quality, however, it discusses basic principles and those matters of institutional management that create an environment that encourages high quality in an State Audit Institution’s work.

  • 12-February-2014

    English

    Central Public Procurement Structures and Capacity in Member States of the European Union (SIGMA Paper No. 40, 2007)

    This study provides an analysis of the functions, structures and capacity of the central public procurement bodies of Member States. Twenty-two separate overviews of public procurement systems in the 22 participating Member States were produced.

  • 12-February-2014

    English

    Public Procurement Review and Remedies Systems in the European Union (SIGMA Paper No. 41, 2007)

    This study provides a comparative analysis of the public procurement review and remedies systems of Member States. Twenty-four separate overviews of public procurement systems in the 24 participating Member States were produced.

  • 12-February-2014

    English

    Public Procurement in EU Member States (SIGMA Paper No. 45, 2010)

    This paper provides an overview of different national policies, rules and procedures and presents common features and patterns in the regulatory approach of the countries covered.

  • 12-February-2014

    English

    Centralised Purchasing Systems in the European Union (SIGMA Paper No. 47, 2010)

    This study provides a comparative analysis of existing centralised purchasing institutions in selected EU Member States in terms of organisation, coverage, objectives and rationale, financing models, types of framework agreements and call-off systems, as well as the information technology used, and it examines success factors, risks and future challenges.

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