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The Court of auditors by Article 190 of the 1976 Constitution and provided for by Articles 160 of the 1989 Constitution and 170 of the 1996 Constitution, the Court of auditors was established  to a posteriori audit of public finances. The new 2016 constitution enshrines the independence of the institution in Article 192, strengthens its role in the area of ​​auditing public finances and gives it the task of contributing to the development of good governance of public finances and the promotion of transparency in public management. […]

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