Audit system and public expenditure quality

As conceived in the PNRR, the role of audits must be rationalized,
with a view to ensuring an adequate system that does not paralyze action, with coordination between the European and national Court of Auditors. External audits are necessary with the obligation to adapt the flow of data and information between the relevant bodies. The analysis will focus the attention on the audit related to the financing programme identifying the necessary paths to frame the planning of interventions in a framework of reliability and transparency, as well as completeness and adequate degree of detail, not only so that the evaluations by European bodies can take place without obstacles, but also for ensure effective management of resources in the implementation phase, with a view to achieving the objectives associated with the planned investments and reforms.