بوسبيعات, سميرةبن جبار, خولةبومناد, هاجرة2025-07-022025-07-022025http://dspace.univ-temouchent.edu.dz/handle/123456789/6347مذكرة مكملة لنيل شهادة الماستر في الحقوق تخصص: قانون عامLaw 23-12, relating to the regulation of public procurement, was introduced to establish a clear and transparent legal framework that facilitates access to public procurement, with the aim of ensuring the sound and efficient use of public funds and protecting them. Given the significant importance of public procurement in accelerating development—as it serves as a functional tool for injecting public funds and managing the economy—the legislator has subjected it to various types of administrative oversight, whether prior internal and external control or subsequent financial audits, in order to detect legal and financial irregularities.otherLaw 23-12,financial irregularitiesThesis