انواع الهيئات العمومية المكلفة بحماية المال العام
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جامعة المسيلة
Abstract
The study aimed to deconstruct the institutional architecture in Algerian
legislation and determine the effectiveness of public bodies, with their diverse types
and competencies, in protecting public funds and combating corruption. To achieve
this objective, the research adopted a descriptive-analytical approach and was divided
into two chapters; the first examined classic oversight bodies (the Court of Auditors
and the General Finance Inspectorate) alongside the popular oversight exercised by
elected councils. The second chapter focused on the newly established specialized
bodies, highlighting the preventive and constitutional role of the "High Authority for
Transparency" and the judicial-investigative role of the "Central Anti-Corruption
Office."
The study concluded that there is a close structural integration between the
preventive and deterrent dimensions of the new system, which is countered by field
challenges related to overlapping competencies and bureaucratic delays in financial
information flow. The research recommended the necessity of digitally linking
specialized bodies directly to banking and tax databases, enhancing whistleblower
protection mechanisms, and accelerating international rogatory letters to recover
looted public assets.