Abstract

The essay reconstructs the system of audits by the Italian Court of accounts in the framework of the strenghtened constraints to the public finance and to the guarantees of the budgetary legality in the light of the most recents developmets both in the legislation and in the caselaw od the Constitutional court. In this perspective, the various profiles of the suitability of the Court of accounts to raise a question of constitutinality have been tackled moving on from the judgment on the equalization of the general accounts of the State and the Regions and from the ex ante control of legality on the governmental acts. The aim of the study is to analyze the potential valorization of the audit activity as a possible way for the same court to access constitutional justice in the broader system of constitution guarantees in the Italian legal order.