Keywords
control
the court of auditors
quality control
Italian system
How to Cite
Abstract
Abstract: The introduction of new accounting systems and related control tools into the Italian legal system occurred over the last century through the many reforms that have often become the subject of political struggle and lobbying divisions. The evolution of the legislation was aimed at better monitoring public spending also to contain spending and improve the effectiveness and efficiency of public performance as well as the quality level of services. This was possible starting with the reforms introduced in the 90's which allowed the replacement of the old territorial structure of the Accounting Office with new, more modern structures and above all by applying to the public sector the principles and techniques already consolidated by management for the private sector.