El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas

Abstract

The article begins with an acknowledgement of the important role of the Public Prosecutor’s Office in the functioning of french financial jurisdictions. The main lines of the accountability system by payment computers and public accountants in France are set out below. The specific functions of the Public Prosecutor’s Office in the Cour des Comptes are discussed in depth below and the requirements for the proper exercise of the powers of the courts and their instructors, the initiation of procedures, the conclusions of the Public Prosecutor’s Office and its intervention in the monitoring of checks are also discussed in depth. Finally, it describes the networked organization of the Public Prosecutor’s Office and the new approaches to its role. The structure and content have been chosen following an informative intention but also a doctrinal depth , so that it can be useful both experts in the control of the economic and financial activity of the Public Sector, as well as professionals and researchers simply interested in the subject.