Normativa costituzionale del 1925 sulla Corte dei conti: istituzione di una magistratura speciale?

Abstract

The 1925 constitutional provisions on the Court of Auditors: a special judiciary established?  - This paper outlines the most significant aspects of the 1925 constitutional provisions regarding the establishment of the Court of Auditors, highlighting its functions as an institution for controlling public finances. It provides historical notes on the Court of Auditors within the historical context of the state, highlighting the guarantees of the Court of Auditors' independence. The analysis takes into consideration the functions of preventive control and repressive control of the accounts of the entire state administration, underlining elements of a special nature of the judiciary.

Keywords: Preventive control; Management control; Public finances; Special judiciary; Court of Auditors