تفعيل مساهمة مجلس المحاسبة في ترقية الحكم الراشد وفقا لرؤية الانتوساي وفقا للتعديل الدستوري 2020

الملخص EN

This research paper deals with the legislative requirements available to the court of accounts as a supreme audit institution in Algeria to reach the expected goal in promoting a good governance, and the legislative requirements that need to be taken into consideration to ensure its independence in order to accomplish this role, in accordance to the INTOSAI recommendations.

The research has concluded that the court of accounts has a relative independence that should be strengthened through the organic law.

This later will organize the court's assignments and concerns after the constitutional amendment of 2020.