دور مجلس المحاسبة الجزائري في الرقابة على الحسابات العمومية : مقاربة تحليلية

الملخص EN

The subject of the article deals with one of the pivotal functions of the Algerian Court of Accounts as a constitutional institution charged with the dimensional control of the state's finances.

Distinguishing in this framework between two levels of oversight, the first is limited to the investigation of the controls for presenting the administrative account and the management account, and the second is only concerned with the review and audit of management accounts, with the consequences and penalties that all of this entails that give the role of the Court of Accounts the character of a specialized judicial authority.