The Spanish Constitution of 1978 conferred on the Court of Auditors the audit of public sector and the prosecution of accounting liability.
The Court of Auditors is a collegiate body whose structure corresponds to the double nature of its functions: auditing and jurisdictional.
The Transparency Website of the Spanish Court of Auditors provides citizens with access to relevant information on the activities of the Institution that may be of their interest
The Court of Auditors is configured in the Constitution as the supreme audit body of the economic and financial management in the public sector.
Judging and enforcing judgments in the field of accounting liability incurred by those responsible for the management of public funds.