Resumen de A profile of the Italian state Audit Court: An agent in search of a resolute principal

Francesco Forte, Giuseppe Eusepi

• The Italian Court of Accounts has a long and well documented history, but its functions are limited and not clearly revealed from analysis of the historical record. However, the institutional background of the Italian case is vital for understanding the notion that an agent due to the function he has been assigned, is in search of his principal. This article offers historical and institutional documentation on which a theoretical analysis can be built.