دور رقابة مجلس المحاسبة على تنفيذ العمليات المالية في الجزائر : دراسة تحليلية لبرامج نشاط رقابة مجلس المحاسبة خلال السنوات 2015-2019

Abstract EN

This study aims to identify one of the most important regulatory institutions on public funds in Algeria.

it is the accounting council, as well as highlighting his role in the field of control over the implementation of financial operations that are done by exchange orders and public accountants, in addition to the results of his oversight process.

the board prepares its annual activity program through which he takes over in the area of his judicial powers to audit and, settle accounts, in addition to controlling discipline in budget and financial management, in the area of his administrative powers the accounting council has the authority to review and investigate as well as quality control of management, in addition to evaluating projects programs and public policies, it also carries out oversight work on the preliminary draft of the budget control act, and preparing evaluation reports on this project as well as annual reports.