دور مجلس المحاسبة في مكافحة الفساد بالجزائر : دراسة للوظيفة الرقابية

الملخص EN

Corruption and its effects have played a prominent role in the development of a set of legal procedures and mechanisms to reduce it by developing specialized bodies, where the Algerian Accounting Council is considered as the most important body, which is in charge of monitoring public funds (posteriori-control).

This study aims at identifying the theoretical frameworks for the two concepts of corruption and the oversight function, and shedding light on the building of the Accountability Council in Algeria and the contents of its oversight function in addressing the problems of financial management in various government departments.

The study will also evaluate the content of this function and its effectiveness in combating corruption in all its forms in the financial activity of the public utility.

Thus, the study concluded that the Accounting Council has an effective role to play through its various functions in addressing different aspects of corruption in procedural terms.

As for the reality of its function, it is still far from its objectives, due to the considerations of the Council's subordination to the executive power and the non-permanence of its activity every year.