3. Audit of public revenues: Audit approaches and audit impact.

3. The Use of IT in the State Budget Execution Audit.

Theme:
The Independence of SAIs.

Sub-themes:
I. The Relations of SAIs with the Executive and Legislative Powers.

II. The Means of Independence.

III.  Independence and Responsibility: who controls the comptroller?

IV. The Relations of SAIs with the Media.

Theme 1:
The Audit of Privatisation.

Theme 2:
The Relations of SAIs with the Parliament, the Internal Audit, the Jurisdiction and the Media.

Theme 1:
The Changing Functions of the State and the Audit Function with Particular attention to Privatisation.

Theme 2:
Obtention of results by the Audit Institution with Particular Attention to the selection of the important Audit Areas, the Publication of the Results and the Quality of the Staff.

Theme 1:
Control of public management.

Theme 2:
Proposals for a better and more effective development of EUROSAI