Tilocca, Leonardo (2015) I Controlli di regolarità amministrativa e contabile. Doctoral Thesis.
The research project was born with the idea to show, on the one hand, the continuing need for controls of legitimacy, revisited with respect to the traditional figure, concerning the comparison between the activities put in place by the various joints of the Republic and the law, understood as a matter of substantive law (also taking advantage of the evolution of the parameter of legitimacy and the role of the so-called fiscal targets), which protect essential values that the Constitution entrusts to a center of power, on the other hand, as the same can not be said to be inconsistent with the constitutionally recognized autonomy to local authorities, as there are mode of operation (the thinking goes, in particular, the role of the Court of Auditors) able to reconcile the values and interests, also derived from Community law, that are relevant, at which time emerges forcefully the impartiality of the control, free from political interference.
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