摘要：The attributions of the Court of Auditors regarding a performance audit are provided in Article 21
Paragraph (2) and Article 28 of Law no. 94/1992, reissued. According to these provisions, the Court of Auditors:
• deals with the performance audit of using the financial resources of the state and of the public sector;
• performs an independent assessment of the economic efficiency and effectiveness of a public entity,
programme, project, process or activity in using public resources allocated to achieve the objectives set.
The paper aims to identify the peculiarities of audit missions and their effects on public institutions.
关键词：cross;border posting of workers; companies; the protection of posted workers
