Spain 2015 ENG

The peer review addressed fundamental and cross-cutting issues, such as independence, transparency and governance, as well as more specific matters linked to the TCu’s
mandate (audit and jurisdictional functions) and its relations with the external control bodies of the Autonomous Regions (OCEX). For each domain covered by this peer review, we present the respective strengths and areas for improvement, along with recommendations for making these improvements. The review was based on generally recognised criteria governing the work of Supreme Audit Institutions (SAIs) and took into account the guidelines set out in ISSAI 5600, as well as the TCu’s legal and managerial context.