المراقب المالي (واقع، تحديات، آفاق)‎ : دراسة حالة مصلحة الرقابة المالية لولاية الجزائر

الملخص EN

this article aims at showing the pivotal role of financial controller in the rationalization of public expenses and the protection of public money and know in the different control procedure with the financial controller practices in order to arrive at his different outputs, besides he stands to see the obstacles which he face, and this is done through an empirical study for financial supervision authority in Algiers.

Finally this study showed that financial controller guarantees the legitimacy of the expenses but cannot check how effective it is for this reason, it is very necessary to move from classical and formal censorship to rely on method which leads to checking efficiency in public spending and rationalization in managing public money.