Résumé:
The study aims to demonstrate the effectiveness of the financial control procedures in public
institutions in light of the international for the public sector, so that the financial control
contributes significantly to organizing and ensuring the proper use of public funds for the
designated purposes, and to achieve the public benefit, an effective control system must be
in place, this what will be required and required to rely on the international accounting
standards for the public sector institutions, and standardize accounting practices, which
facilitates the process of accountability and the provision of information necessary for
financial control and decision- making, and we have followed the descriptive analytical
approach in our theoretical study so that we can collect information related to the topic, and
analyze them to elicit the extent to which the two variables are compatible with each other
which enabled us to know the role of international accounting standards in the public sector
in strengthening the financial control procedures in public institutions, as well as the case in
مهخص
the field study, we followed the descriptive analytical approach, through the information we
obtained during the period of our apprenticeship in the public institution.
Through the foregoing and what we have reached in our study lies in the fact that the
application of international accounting standards in the public sector is almost non-existent
in view of the Algerian environment as a whole and the lack of efficient workers, and the
nature of voluntary standards, as their absence prejudices financial control and limits the
transparency and proper functioning of public institutions. Also, both the international
accounting standards for the public sector serve the same goal in achieving the public
interest and preserving public mone
