My proposition delves into the ongoing digital transformation of justice systems, with a focus on the modernization efforts within the Court of Auditors. It emphasizes the need to update traditional control methods in response to technological advancements, aiming for greater efficiency and cost-effectiveness. The recent enactment of organic law 4820/2021 underscores the integration of technology into financial audits, aiming to establish a contemporary legislative framework that enhances legal certainty and safeguards justice.
The proposed paper, "Fiscal Control by the Court of Auditors and Digital Technology," explores how fiscal control procedures intersect with technological innovation, including the potential integration of artificial intelligence. It raises critical inquiries regarding the fundamental modernization of financial control, the sufficiency of legislative measures, and the balance between developmental goals and justice principles such as impartiality and objectivity.
By assessing the positive and negative implications of adopting ICT tools in financial control processes, the paper aims to evaluate potential changes in efficiency, objectivity, and accessibility. Additionally, it conducts an international comparison of Greece's fiscal procedures to gauge the benefits of modernization and the potential for further advancement, including the utilization of artificial intelligence.
Overall, the paper seeks to underscore the significance of financial control in ensuring prudent management of public funds while addressing the opportunities and challenges posed by technological integration. It endeavors to mitigate the limitations of traditional control mechanisms through technology while considering ethical and impartiality concerns within the judicial context.