The Question Marks of Public Audits – Regularities and Irregularities in Public Administration
habil. Associate Professor, Eötvös Loránd University
Published in: Public Finance Quarterly 2012/1 (p. 91-100.)
Summary: The study analyses the concept of irregularity and its theoretical and legal manifestations. Irregularity in Hungarian law is in use in more than one sense; one of these is based on the regulations of the European Union. The EU’s regulation of irregularity and domestic legal practice contain numerous contradictions. The present article attempts to draw attention to the contradictions of Hungarian regulational and contractual practice.
Keywords: irregularity, audit, agreement, administrative sanction
Journal of Economic Literature (JEL) kód: H73, H79, H83, K42