رقابة المحاسبة العمومية على إبرام الصفقات العمومية

Abstract

The aim of this study is to determine the extent to which public accounting contributes to providing control over public transactions and ensuring transparency. These transactions are subject to multiple controls, including pre transaction and post-transaction controls. Through our investigation in the studied institution on the control mechanisms provided by public accounting, which was the subject of our study, we found that they are based on legal systems addressing the challenges of controls and committees that allow for the monitoring of these transactions. We have concluded that public transactions are the most important element in the expenditures contained in the public budget. Therefore, it is necessary for all public accounting personnel to strictly adhere to all the specific laws and regulations governing public accounting.