Resumen de The DutchAlgemene Rekenkamer and its role in light of contemporary theory

Willem J. Van Braband

• In this article I try to find answers for three questions: Which functions are exercised by the Court of Audit in the Netherlands, and what kinds of empediments does it confront? Why are these functions exercised, and why do the impediments appear? Is it possible to improve the fulfillment of these functions?