دور المفتشية العامة للمالية في الرقابة على المال العام في الج ا زئر

Abstract

Summary: This study aims to show the importance of the General Inspectorate of Finance as a supervisory body in the financial, economic and administrative field to preserve public money, and we seek through this research to contribute to showing the pros and cons of the control system applied by the General Inspectorate of Finance. To achieve the main objective of this study, we discussed the study of the control of the General Inspectorate of Finance and its role in preserving public money in Algeria, by trying to answer the research problem that centers on the following essential question: What is the effectiveness of the supervisory role played by the General Inspectorate of Finance to preserve public money? In light of the foregoing, a dual plan was relied upon by dividing it into two chapters to analyze the problem of the research, as the study concluded that the General Inspectorate of Finance is an administrative device for post (post) control, and despite the lack of financial and human capabilities and means to perform its tasks, it has a role Effective in the field of auditing, investigation, financial and accounting evaluation, and then preserving public money. In the end, a number of recommendations were proposed, to ensure the effectiveness of the supervision of the General Inspectorate of Finance, and thus the good and effective performance in preserving public money.