دور الرقابة المالية المسبقة في مكافحة الفساد بالمؤسسات و الإدارات العمومية

Abstract

In the context of countries efforts, including Algeria, to protect their public funds and ensure their proper use, financial control emerges as an essential tool, with prior financial control at the forefront. This control is exercised by the financial controller and its Importance lies in examining and reviewing expenditures before finally approving their disbursement. Through our study, we reviewed the theoretical framework and essential concepts related to prior financial control and corruption ,highlighting the conditions for appointing the financial controller and his responsibilities .through our field study at the financial control service of the beni saf municipality ,we learned about the various roles he plays in carrying out his duties ,the guarantees granted to him to enhance these roles ,and the procedures followed by him in studying and examining the files submitted to him that fall with his scope of work and area of competence