متطلبات تطوير نظام الرقابة المالية للحد من الفساد المالي في هيئات القطاع العام في الجزائر

Abstract EN

This study aimed to shed light on the financial control system developing requirements in Algeria to reduce financial corruption in public sector bodies, where the financial corruption and the reality of financial control in public sector bodies concepts were addressed, as well the international standards for higher financial control issued by the INTOSAI organization, the field study was carried out by relying on a questionnaire that was directed to a sample of university professors with specialization in the field of accounting and finance, where we processed the collected data using the statistical analysis program SPSS.

the most important findings of the study were that the current financial control system in Algeria knows limitations that help spread the phenomenon of financial corruption, and it is necessary to work on developing financial control and strengthening it further to control this phenomenon.