A számvevőszéki „függetlenség” szóhasználatának mintázatai az INTOSAI közösségén belül

Abstract

This article tries to give a brief analytical insight to the pattems of the terminology of „independence” used, declared and interpreated inside the global, Professional community of the Supreme Audit Institutions (INTOSAI). My investigation concept rests on the basis of the generalized value création chain of these institutions. The results revealed can contribute to further research activities and induce a more précisé définition of independence.