In this issue of the Court of Auditors Magazine we present three very important studies that deal with clearly topical issues.

In fact, in the section dedicated to scientific and technical articles, issue 9 of the Magazine publishes a study on the democratic legitimacy of the European Central Bank (ECB). Entitled “Brief Considerations on the Independence and Legitimacy of the European Central Bank”, the study analyses the role of the ECB within the framework of Economic and Monetary Union, focusing on its mandate, independence and democratic legitimacy. It begins with a historical and institutional contextualisation of the Bank, then explores its political independence as a central element of its institutional design, comparing central bank models, especially the Anglo-French and the German, the latter being the most influential in shaping the ECB. Finally, the study examines the democratic legitimacy of the institution, emphasising the importance of transparency and accountability as essential liability mechanisms.

In the article “The innovative role of Supreme Audit Institutions (SAIs) in preventing fraud and corruption: where was the auditor?”, the author discusses the role of SAIs in promoting integrity and preventing fraud and corruption in the public sector. Initially, the importance of SAIs in strengthening trust in public institutions is highlighted, emphasising their supervisory and preventive role. The contribution of these institutions to promoting a culture of integrity is also analysed, as well as their cooperation with entities specialised in combating corruption.

The study also explores the specificity of SAIs with jurisdictional competences and their role in auditing integrity systems, anti-corruption strategies and measures. Methodological aspects relevant to auditing and external control are also addressed, as well as the importance of using digital tools, including artificial intelligence, both to enhance the role of SAIs in the fulfilment of their duties and to assess the risks created by the use of these systems by public entities.

The third study, “Financial control, jurisdiction and responsibility in Portuguese-speaking countries”, analyses the role of the Courts of Auditors in Portuguese-speaking countries in overseeing public accounts and enforcing financial liabilities. The work makes a comparative analysis of the legal frameworks that regulate the jurisdictional function of these Courts, with a focus on the determination and enforcement of financial liabilities, according to the constitutional and supra-constitutional frameworks in force.

This edition of the Court of Auditors Magazine also reports on some of the Court's activity in the first half of 2025, in the various Sections at Headquarters and in the Regional Sections of the Azores and Madeira. Given its size and diversity, a selection has been made of what was considered most relevant, inviting the reader to search for other acts of the Court on matters that arouse their interest.

Next up are two documents from the European Court of Auditors: Special Report No. 9/2025, on systems to ensure that Recovery and Resilience Facility (RRF) expenditure complies with public procurement and state aid rules, and Analysis Document No. 2/2025, which summarises the ECA's main observations on the RRF.

Also, in the chapter “Case Law and Reports from Other Courts and Opinions from the Prossecutor General’s Office” is Opinion No. 31/2024 from the Prossecutor General’s Office, on the inadmissibility of retroactive suspension of duties by former members of the government.

We also publish a set of current news items on relevant issues in the field of the Courts of Auditors and similar institutions, in particular the Court of Auditors' Activity Report for 2024.

This issue closes with an article on the transformation of the Lisbon area of Campo Grande into a public park, which was initiated following a decree by Prince Regent João, the future João VI, written on the basis of documentation from the Historical Archive of the Court of Auditors.

I conclude by calling on our readers to submit articles for publication in this magazine.