دور الأجهزة العليا للرقابة المالية والمحاسبية في تحقيق التوازن المالي للميزانية العامة للدولة أثناء وبعد جائحة كوفيد 19: مجلس المحاسبة بالجزائر نموذجا

Abstract EN

The preventive measures and measures for the global health crisis of the COVID-19 pandemic have caused effects of varying severity at various levels and in all fields, and thus various international, regional and national organizations have tried to unify their efforts to reach positive outcomes, the most important of which is the international organization of supreme audit institutions, which has developed international standards that adapt with the exceptional emergency and anticipated circumstances, for the purpose of work by the supreme bodies of financial and accounting oversight in each country (including the Algerian accounting council), with the aim of achieving financial balance for the state's general budget.

the supreme control over public funds is represented in: financial control over the health of accounts and financial data, conformity control in terms of adherence to the principle of financial legitimacy, and performance monitoring to ensure the achievement of economy, effectiveness and efficiency.