ISSN: 1027-8982 Legal Deposit: M.23.968-1997 EUROSAI magazine is published annually on behalf of EUROSAI (European Organisation of Supreme Audit Institutions) by the EUROSAI Secretariat. The electronic version of the magazine can be downloaded at eurosai.org/en/magazine/ The magazine is dedicated to the advancement of public auditing procedures and techniques as well as to providing information on EUROSAI activities. The editors invite submissions of articles, reports and news items which should be sent to the editorial offices at: TRIBUNAL DE CUENTAS, EUROSAI Secretariat. E-mail: email@example.com - firstname.lastname@example.org www.eurosai.org Tel.: +34 91 446 04 66 The aforementioned address should also be used for any other correspondence related to the magazine. The magazine is distributed to the Heads of all the Supreme Audit Institutions throughout Europe who participate in the work of EUROSAI. EUROSAI magazine is published and supervised by Enriqueta Chicano Jávega, EUROSAI Secretary General; Guadalupe Fernández Espinosa, Director of the EUROSAI Secretariat; Myriam Rebollo Díaz, Jerónimo Hernández Casares and Patricia Kavelaars. Designed, produced and printed by Punto y Coma Desarrollo y Comunicación Integral, S.L.L. EUROSAI magazine is printed on environmentally friendly, chlorine-free (EFC) 115 gsm coated paper, which is bio-degradable and can be recycled. Printed in Spain. The articles and contributions of this Magazine are under the exclusive responsibility of their authors. The opinions and beliefs are those of the contributors and do not necessarily reflect the views or policies of the Organisation.