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I. INCOSAI


Cuba - 1953

  • Theme 1

The system of public accounting as a basis of the audit and control activity of the courts of audit

  • Theme 2

The scope of pre audit control in the implementation of the national budget

  • Theme 3

The property of the state and other public institutions and the problems resulting from its control

  • Theme 4

Natural resources, their assessment and control as a part of the nation's wealth

  • Theme 5

Preservation and control of cultural assets

  • Theme 6

Bases of organization necessary for the better operation of the courts of audit and the assistance governments should afford them in the achievment of this aim

  • Theme 7

International auditing of the administration for the purpose of its control

  • Theme 8

The court of audit as the financial adviser of the state

  • Theme 9

The need of the courts of audit for independence; extent and guarantee of same

  • Theme 10

The reconciliation of the functional autonomy of the courts of audit with the normal operations of the administration

  • Theme 11

The courts of audit as the representatives of the people in its demand for control of the administration

  • Theme 12

The Courts of Audit and their relation to the legislative power

  • Theme 13

The theory of the power of control within the limits of modern constitutional law

  • Theme 14

The intervention of the courts of audit in the invitation of tenders for public building and acquisitions of the administration

  • Theme 15

The autonomous institutions as representatives of the state in the administering of public services

  • Theme 16

The activity of the courts of audit in the control of provincial and municipal governments