\"Visitar, estudiar, discutir i legislar. L\'acció fiscalitzadora de les Corts catalanes durant el segle XVI\"

The aim of our work is the study of the Visita del General’s origins during the first half of the 16th Century. Focusing our attention in the role played by the Catalan Cortes, we’re going to see the roots of the accounting measures imposed to its permanent deputation, the so-called Diputació del General de Catalunya. By doing that, we’re identifying two different accounting systems: on one hand, a procedure focused on the study of the deputation’s economic actions –the balanç comission– and, on the other hand, another system –the Visita– dedicated to both, the improvement of the behaviour of deputation’s officials and to avoid their political corruption. After that, we’re analysing the Visita organised by the 1519-1520 Catalan Cortes and its similarities with the later Visita procedures institutionalised after the 1599 parliament. Finally, we’re going to draw some conclusions.