دور أجهزة الرقابة المالية العليا في تعزيز الشفافية المالية : دراسة حالة تقرير مجلس المحاسبة حول تنفيذ الميزانية العامة للدولة

Abstract EN

This study aims to clarify the important role that the Supreme Audit Institutions in enhancing transparency by studying the report of the court of Accounting on the state's general budget, To address this issue, we relied on the descriptive analytical approach.

The study concluded that the court of Accounting adopts international standards of transparency and by publishing its reports contributes to enhancing the financial transparency, but transparency becomes unhelpful if the legislative authority does not use it to hold violators accountable