واقع التدقيق الحكومي بالجزائر : دراسة حالة الرقابة السابقة للنفقات الملتزم بها بأدرار

الملخص EN

Represents the previous control of the commitment of public expenditure to a financial control over spending approved public funds in Algeria types, which cost the application of the Controller, this study was to shed light on the reality of Adrar state through the preparation of a questionnaire for financial observers, has been the most important results obtained showed the need adoption and application of this type of control with the need to re-examine its regulatory framework and Almmarsata.