الإختصاص الإستشاري لمجلس المحاسبة الجزائري

Abstract

The Court of Accounts is a constitutional, oversight institution of an advisory nature that exercises its advisory functions in accordance with legal references, the most important of which is the provisions of Order 95/20 dated: 07/17/1995, amended and supplemented, related to the Court of Accounts. This competence entrusted to him - the advisory competence - is similar to the supervisory competence, and it is noteworthy that the issue of the advisory competence of the Algerian Accounting Council, no matter how it is studied and researched, remains problematic and evolving, because the field of advisory competence of the Algerian Accounting Council, which focuses on the organic standard, Its construction can only be achieved by providing the basis for the establishment of advisory competence from its organic side, As a modern element, it is looking for its place within the constitutionally established advisory bodies, so that it can access the issues arising from the renewed relations due to the changes that occur at all practical levels related to the Algerian Accountability Council.