Audit of Public Debt (2014)

Public debt is in the large majority of countries one of the most important budget expenditures, and very often the largest one. Democratic government requires that public debt and its medium- and long-term effects be made transparent. This is necessary to help ensure accountability and facilitate a better-informed public debate. In order to achieve this, it is of paramount importance that the necessary controls are in place regarding public debt management. This course provides all the basic elements on public debt management for the participants to acquire the necessary knowledge to undertake public debt audits.