دور المحاسب العمومي في الرقابة على الصفقات العمومية في الجزائر

الملخص EN

This study aims to demonstrate the importance of the supervisory role exercised by the public accountant in the field of public transactions.

First, it deals with public transactions through the definition and clarification of the difference ways of conclusion in accordance with the Algerian legislation in force.

Second, it demonstrates the role of the public accountant in supervising the public transactions, whether by virtue of his job in paying public transactions as a public expense; or by virtue of his membership in the Public Transactions Committee.

Finally; it concludes with describes the effects of each role.