As the supreme institution of controlling a posteriori the public finances , the Court of Auditors adopts, in full sovereignty ,its annual audit programs, has the power of investigation, sanction and the right of communication, does not interfere in the management of the bodies subject to its inspection.
The Court of Auditors, through its quality system, ensures that the results of its audit missions are based exclusively on evidence.
The Court of Auditors is keen to instill the spirit of impartiality to preserve its work from prejudice, political tendencies or personal interests.
In addition to the mastery of the rules of accounting and financial management in the public sector and constantly updating its knowledge of the legislation and regulations governing the bodies under its inspection, the Court of Auditors constantly monitors the application of methodologies and professional standards and the acquisition of new knowledge and techniques to expand its scope to newly acquired areas of audit.
In carrying out its work, in accordance with professional standards and ethics, and developing positive communication with the audited entities, the court of auditors wishes to give a true idea of its role.