The court of auditors has very broad powers of audit.
Audit and assess
The Court of Auditors audits the conditions of employment of resources, means and public funds at the level of the organizations under its inspection. It assesses their management and ensures that its financial and accounting operations comply with applicable laws and regulations in force.
The objective of the Court of Auditors, through its audit:
- To promote the regular and efficient employment of resources, material means and public funds
- Promote accountability and transparency in the management of public funds.
Participate in the prevention and fight against fraud and illegal and illicit practices
The Court of Auditors contributes, according to its powers, to enhancing the prevention and the fight against various forms of fraud and illegal or illicit practices constituting breaches of ethics and the duty of probity or assets and public funds.
The Court of Auditors exercises its administrative powers by controlling the quality of management in terms of effectiveness, efficiency and economy.
Monitor and assess
In the exercise of its administrative powers, the Court of Auditors monitors and assesses, at the level of the bodies under its inspection:
– The good employment of public resources, funds, values and public resources.
– The quality of their management as regard to effectiveness, efficiency and economy, in relation to the objectives and means implemented.
The court of auditors ensures:
– The compliance of the financial operations of the organizations subject to its inspection with the laws and regulations in force.
– The existence, relevance and effectiveness of internal audit and audit mechanisms and procedures.
The Court of Audit recommends at the end of its investigations and inquiries:
– Any improvement measures that it deems necessary.