دور الهيئات العليا المستقلة للرقابة المالية في مكافحة الفساد : الآليات و التحديات : دراسة مقارنة بين الجزائر و المغرب

Abstract EN

The regimes in the world are keen to establish bodies to devote to the monitoring of the dimension of public money, which is aimed at combating and combating all aspects of financial corruption associated with illegal exploitation, waste and embezzlement.

If parliament as a constitutional institution is one of these bodies, its role remains limited and ineffective, Hence, the countries went to the installation of higher independent and specialized financial control bodies, where these different forms of control are aimed at controlling the financial operations.

The verification of the accounts submitted by the public accountants, And to address the appropriate penalties in case of violation of the legislative and regulatory provisions relating to the modalities and conditions of the exploitation of public funds.

The Algerian Constitution granted this role to the Accounting Council, while it was granted by the Moroccan Constitution of the Supreme Council of Accounts, which is considered in this paper