الإطار المفاهيمي لمجلس المحاسبة و دوره في الرقابة المالية

الملخص EN

The accounting council is one of the constitutional constitutional bodies in the independent state since it was established under article 190 of the 1976 constitution, as well as after the promulgation of law 80/05 of 01/03/1980.

It is considered the first legislative text to regulate the accounting council with accounting, subsequent.

And to determine the justifications for the introduction of this type of oversight without choosing to form a distinction between audits.

Has the Algerian legislator given sufficient powers to the Accounting Council to implement oversight? Or how effective is the Accounting Board in financial control? Therefore, in our study, we dealt with focusing on the powers of the Court of Accounts in controlling public funds through the authority of investigation and quality control that runs the budget and accounts.