The classification system for all didactic activities is numerically from 0 to 10 with the expression of one decimal place, to which is added the corresponding qualitative qualification: the principle of legality – in the broad sense – has been developed by several branches of case law and is currently considered one of the pillars of the social rule of law. Results-based controls require public organizations to align their management with a model that strengthens their planning and policy tools and determines the value chain, which is shaped by the relationships between resources, outputs, results and impact. The regularity check consists in verifying that the transactions carried out in the context of the financial activities of the administration are subject to the rules in force. Legality and regularity checks are common denominators to all other existing controls and are used to verify the form, justification, numerical accuracy, accuracy and completeness of accounting data. With respect to the relationship between the control organism and the controlled organism, the concepts of the chief agent theory are applicable. In this sense, a relationship is established between the audited undertaking and the supervisory body, in which the reputation and credibility of the supervisory authority play a decisive role, determining the effectiveness of its actions. In this sense, the presence of asymmetric or incomplete information means that the principal (the supervisory authority) may imperfectly account for the agent`s actions or behaviour and must therefore try to design the best possible „contract” in such a way that the effects of such asymmetry are minimal. The following principles of public scrutiny have been established: independence of the supervisory authority vis-à-vis supervised institutions; impartiality of control through compliance with standards and evidence; the political neutrality of control, i.e. control, must not be motivated by a political party objective; the protection of the administration against the administration, which is expressed in principle in the defence of the citizen against the power of the State; the principles of honesty of the administration, which presuppose the promotion of good management of public property; The idea that control should not hinder the management and publication of their reports, i.e. the publication of their reports, in accordance with the principle of publicity and transparency of government acts.
Case law understands administration as a set of bodies and persons whose task is the application of rules. Secondly, administrative law will be the framework within which to find the rules and procedures that will be made possible for the action of the public sector and the guarantee that the action of the State does not imply an abuse of power vis-à-vis the citizens. Therefore, the model of control of the activities of the administration will be the principle of legality. Civil servants are held responsible for the management of State resources on the basis of the principle of accountability. Administrative and accounting disciplines will provide the necessary tools for recording transactions, according to the applicable rules in accordance with the principle of regularity. Documents submitted as part of academic activities may be stored in paper or electronic form and serve as a comparison with other third-party works in order to protect the originality of the source and avoid misuse of all or part of the student`s work. Therefore, they may be used and stored by the University through the system it envisages, for the sole purpose of serving as a source of comparison for other articles presented. Over time, however, the idea of the rule of law over the constitution arose, as it was – initially – considered more important, which led to differences in the processes of interpretation of the primacy theory of the constitution and thus contradicted the American model.6 it had to exist in France for a long time, until finally in 1971 the review of the constitutionality of laws by the Constitutional Council was authorized, which opened the possibility of extending the legal scope well beyond what was promulgated by the legislature to what was provided for in the constitutional bloc. To establish rules for the exercise of power and the protection of rights and freedoms as the fundamental basis of the legal order in which the principle of legality has been placed, understood as exceeding the highest legal norm, the constitution.7 Administrative law observes how the origins of the principle of legality go back to the emergence of the rule of law8, which translates into a „regime in which administrative law precedes the action of the administration and whose activities are carried out by the is subordinate to the legal system; Together, the fundamental rights of the people are fully guaranteed, they can only be regulated by law, and there are independent courts to settle disputes”,9 which allows us to interpret this according to this principle. Compliance controls promote transparency in the management of public funds. They also promote accountability by identifying instances of non-compliance with existing regulations and making recommendations for corrective action and accountability. They also promote good governance by identifying weaknesses and gaps in laws and regulations, as well as assessing ethical behaviour when laws and regulations are inadequate or inadequate.
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