Royal Decree 424/2017, of 24 April. Rethinking the internal control. A leap-forward in the financial control
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The evolution of the welfare state brought a new way to understand the management of public affairs as well as a revision of the control of public finances. In Spain, this new understanding began with the 1977 General Budgetary Law which introduced a new framework. This Law was completed after 17 years when the Royal Decree 2188/1995 developed its previsions and, 22 years after, came the regulatory development of Law 28/1988, of 28 December, which was then recasted in Royal Legislative Decree 2/2004. This last regulatory development -Royal Decree 424/2017, of 28 Apriladdresses the legal framework of the internal control of local entities. The article focuses on this new regulation which will be key for the evolution of the internal control of local entities.