تقييم فعالية الدور الرقابي لمجلس المحاسبة في الجزائر خلال الفترة ( 2015- 2018)‎

Abstract EN

The objective of this study is to evaluate the effectiveness of the Audit Committee's role during the period 2015-2018 by evaluating some of the indicators derived from the Budget Control Law and the annual reports on the number of monitored cases, in addition to the indicator of the extent of implementation of the Strategic Plan of the Council during the same period.

As a result, the various shortcomings that still hinder the effectiveness of the oversight role of the Council have been addressed and the most important current challenges as well as strategic requirements for implementation have been developed