فعالية التقرير النهائي لمحافظ الحسابات في حوكمة المؤسسات العمومية : دراسة حالة لمؤسسة ديوان الترقية و التسيير العقاري تلمسان (OPGI)‎

الملخص EN

The study aims to show the role of observations, reservations, and directions provided by the accounts governor through the final report on the governance of public institutions.

We concluded that the accounts governor had completed his examination and audit of the financial statements, preparations of the final report, presentation of reservations, and Reading of the report before the Board of Directors.

The latter takes into account all these observations and transgressions and corrects theme through preparing the report of lifting reservations, all of this leads to effective and effective control by the accounts governor in order to reach good and fair governance in order to achieve the goals of the public instution.