مدى فعالية دور مجلس المحاسبة الجزائري في مكافحة الفساد المالي

Abstract EN

Financial corruption is one of the most dangerous crimes on the national economy, given the attrition and diversion of funds intended to meet public needs and achieving development.

This is why the Algerian legislator sought to support mechanisms to prevent and combat corruption by activating the role of the Accounting Council, which is a supreme body for remote control of state funds, regional groups and utilities.

The public institution, which is a constitutional institution stipulated by all constitutions and the amendments that followed and until the 2016 constitutional amendment, which sought to provide it with various specializations that judges exercise and play a major role in controlling public expenditures Hence this intervention came to find out the terms of reference and legal mechanisms that the Algerian constitutions enabled the Accounting Council to play its role in controlling public money and evaluate this oversight in terms of its effectiveness in preventing and combating corruption related to money.