تدقيق السفقات العمومية وفق المرسوم 15/247 دراسة حالة مؤسسة الصيدلية المركزية للمستشفيات -بسكرة

Abstract

Abstract : This study addresses the reality of public transactions in accordance with Presidential Decree 15- 247 for year 2015 and try to highlight the most important audit and control stations through field study of the central hospital pharmacy Foundation Biskra. In order to achieve the objectives of the study we conducted a field study where checking in various official documents of the area of public transactions in the interest of enterprise transactions and then analyze the results and follow the procedures to be observed in concluding various enterprise transactions under consideration. Through this study we that can apply strict and thorough and detailed scrutiny of the various public transactions to different topics and in possible legal surety and that through our discovery that the central pharmacy for hospitals Biskra is committed to applying different regulatory procedures for conclusion Implementation and stipulated by the Presidential Decree 15-247 concerning public transactions and warrants public, nor is there any excesses in this area. Key words: public transactions, control of public transactions, auditing of public transactions.