إجراءات الرقابة المالية على المؤسسات العمومية في ظل المعايير المحاسبية الدولية للقطاع العام

Abstract

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