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What is the Sindicatura de Comptes?

• What is the Sindicatura de Comptes de Catalunya?
• What does public sector auditing involve?
• How is public sector auditing carried out?
• What are the historical predecessors of the Sindicatura?
• Are there institutions like the Sindicatura elsewhere?
• What is the legal framework for the Sindicatura’s functions?
• Who does the Sindicatura report to?
• What does the Sindicatura’s audit mandate cover?
• When does the Sindicatura undertake an audit assignment?
• What are the functions of the Sindicatura de Comptes?
• What are regularity audits?
• What is performance auditing?
• What is the consultative function?
• What are the functions of the Sindicatura in accounting liability proceedings?
• Are there any common misconceptions about the Sindicatura?
• What sort of reports does the Sindicatura issue?
• Who are the recipients of the Sindicatura’s reports?
• What publicity is given to the Sindicatura’s reports?
• What do the reports contain?
• What are the statutory organs of the Sindicatura de Comptes?
• The Board
• The Steering Committee 
• The Síndic Major
• The Secretary General
• The departments of the Sindicatura de Comptes
• How are the síndics appointed?
• Who is eligible to be a síndic?
• What does the office of síndic involve?        
• What are the grounds for abstention or disqualification of the síndics?