 A Law on Organization, Functions and Procedures of the Court of Auditors of the Kingdom was approved in 1953, amended in 1961, in which the Court of Auditors was defined as the supreme external audit body of the State, with the function of reporting to the Head of State and the courts of the result of its audit activity and the recognition of a genuine judicial function.The current Court of Auditors is configured at present by the Constitution of 1978 as the supreme audit body of the economic and management in the public sector, which is independent from the executive power and is directly linked to the Spanish Parliament.The Court of Auditors is formed by the President, the Plenary, the Management Board, the Audit Section, the Prosecution Section, the Audit Counsellors, the Court of Auditors Prosecutor's Office and the General Secretariat.