الحدود الرقابية لعمل المحاكم المالية و سبل الإصلاح

الملخص EN

the purpose of this study is to present the constraints that hamper the audit performance of financial jurisdictions in Morocco (the Court of account, the regional Courts of accounts) at several levels, whether they are internal (institutional, weak human resources.

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) or external (political, administrative, cultural constraints.

)Where we examined the points of shortcomings and considered solutions that would improve the audit performance of these jurisdictions, through a series of reforms, to ensure the effectiveness of this Supreme Audit Institution of public fund control in Morocco