Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
ORGANIZATION
OF REGIONAL
AUDIT INSTITUTIONS
Draft
1. The idea of working out a glossary with terms and expressions used in public sector
audit and other fields closely related to this latter has arisen from the numerous
translation and review tasks carried out by the General Secretariat of the European
Organization of Regional External Public Finance Audit Institutions (EURORAI)
throughout its more than ten years of activity. On the suggestion of the Secretary
General of the Association the Management Committee of EURORAI entrusted the
General Secretariat with the task of working out a draft of a glossary of these
characteristics in collaboration with some member institutions.
The General Secretariat hopes that this glossary becomes a useful tool to get to know
more deeply the different systems of auditing the public sector, legal systems and
administrative structures. The General Secretariat also hopes that with the help of
this work professionals of public sector audit may understand each other better. At
the same time it is expected that this preliminary draft can be improved, and even
enlarged, through the suggestions and comments of the readers. And if the readers
wish so, the work can also be arranged by specialized fields.
2. The content of the glossary follows an alphabetical order in the four official
languages of EURORAI: English, German, French, and Spanish. In addition to
translations, this preliminary draft also includes when considered necessary and
convenient- definitions, explanations and expressions. Those expressions which
appear with (UK), (D), (F) or (E) are used exclusively in the German, French,
Spanish or English language, respectively. The translation of these terms in the other
languages have mainly an explanatory nature.
3. The General Secretariat would like to thank all those people who have collaborated
in this difficult task with their expertise, devotion and kindness.
Bibliography
Everard, Patrick and Wolter, Dianne: Selection of terms and expressions used in the
external audit of the public sector. French/English/German/Spanish/Arabic.
Editor: European Communities Court of Auditors, Office des publications officielles
des Communauts europennes, Luxembourg 1989