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Vol. 13 No. 2 (2026): The Court of Auditors and the paradigms of financial auditing

View Vol. 13 No. 2 (2026): The Court of Auditors and the paradigms of financial auditing

Published: 06-07-2026

Thematic Issue

A culpa leve enquanto pressuposto da responsabilidade financeira a efetivar perante o Tribunal de Contas

Rui Medeiros

04-41
- PDF (Português (Portugal))
The current identity model of the Portuguese Court of Auditors, a supreme financial oversight institution with judicial powers

Sofia David

42-70
- PDF (Português (Portugal))
Government interference in the Court of Auditors and the requirements for its independence — in particular, the appointment and dismissal of the President of the Court of Auditors

Andreia Barbosa

71-102
- PDF (Português (Portugal))
Courts of Auditors and consensuality: reflections from the Brazilian experience

Egon Bockmann Moreira

103-123
- PDF (Português (Portugal))
The behavioural densification of the criteria of economy, efficiency and effectiveness in public financial control

Raquel Franco

124-157
- PDF (Português (Portugal))
The reform of the Court of Auditors and the relevance of opinions issued by private entities in the financial liability regime

Noel Gomes

158-180
- PDF (Português (Portugal))

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