The Corte dei conti - the Italian Supreme Audit Institution

The article presents the Corte ei conti, which is the Italian supreme audit. It is a modem institution, but with roots going back to Medieval Times. institut In the Italian legai system, the Corte dei conti is a body of constitutional importance in-cluded in the Constitution among the "auxiliary bodies" of the government. Nowadays it plays crucial role because it exercises preventive audit over the legitimacy of Government measures, and also ex-post auditing of the administration of the State Budget. It also participates, in those cases and ways established by law, in audit-ing the financial management of the entities receiving regular budgetary support from the State.