مدى توافق النصوص القانونية المنظمة المحاسبة مع معيار الشفافية والمساءلة "ISSAI-20"

Abstract EN

In order to strengthen the status of the court of accounts and activate its judicial, administrative, and advisory powers, it had to enter into a framework of cooperation between it and financial and accounting institutions such as the international organization of international financial audit institutions-INTOSAI-and its positive interaction with regulatory standards while maintaining freedom to apply these standards.

each organization operates within the framework of its own legal system ،the aim behind these standards and principles is to lead the organizations to a common goal of transparency and accountability-ISSAI 20-that ensures the development of new rules for managing economic institutions using modern methods away from the bureaucratic method, through commitment laws, and seeking to find and create an appropriate environment for oversight work with the guarantees it provides to confront imbalances and deviations in the management and implementation of public funds, whether with regard to responsible bodies and persons, or oversight bodies.