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The Court of Auditors in the Kingdom of Sicily

AI-generated Abstract

The paper explores the historical development and functions of the financial control body in the Kingdom of Sicily from the XIII century until its dissolution in the XIX century. It highlights the similarities between the Sicilian and English parliamentary systems, the evolution of Sicilian auditing practices, and the archival resources related to tax returns and financial oversight. The study emphasizes the need for further empirical research into the roots of modern financial institutions and methods.