The effective creation of the 7^th Chamber was given in 1996 in accordance with the provisions of Presidential Decree n° 95-377 of November 20^th, 1995, laying down the rules of procedure of the Court of Auditors.

The Chamber has gradually set up and developed its intervention tools. It is driven by the desire to always exercise a useful audit which offers added value beneficial for the managers of audited entities and whose results and findings are likely to contribute to the improvement of the general conditions of public funds and heritage properties management, far from audit.

The scope of the audit area, the number of audit and evaluation operations included in the annual activity program and the complexity of the management to be controlled, in view of the relative insufficiency of the number of operational judges, have not allow the chamber to achieve all the qualitative objectives it aspired to achieve.

Despite these difficulties, the Chamber has nevertheless been able to carry out quality controls, with appreciable results. This will allow it to contribute, each year, to the improvement of the annual report of the Court of Auditors by accepted and approved insertion notes, after enrichment by the Committee of programs and reports (CPR). Since 1996, date on which the activities began, the Chamber has regularly contributed to the annual report and produces, each year, one or two insertions.

The human component of the 7^th Chamber

• The overall effective of the Chamber is thirteen (13) individuals: nine (09) judges, one clerk, one secretary-clerk and two secretaries of management.
• The profile of the chamber component is as follows:
• A Chamber president, graduated from the National School of Administration, in economics finance option audit and management control;
• A section president, graduated from the National Institute of Planning and Statistics (INPS);
• A high judge, 4^th group graduated from the National School of Administration, in economics finance option audit and management control;
• Two (02) 2^nd class auditors graduated from the National School of Administration in Economics and Finance;
• One (01) 2^nd class auditor with a degree in Economics option International Economics;
• One (01) 2^nd class auditor with a bachelor’s degree in economic science option financial science and law degree;
• One (01) 2^nd class auditor with a degree in management option Finance;

– One (01) 2^nd class auditor with a degree in commercial and financial science option «finance», an academic master in economic journalism, and a PGS in insurance.

The  field of intervention of the chamber

In accordance with the internal regulations (art10), the area of ​​intervention of the 7^th Chamber covers the sector of «commerce, banking and insurance». This area was clarified by the Decree of the President of the Court of Auditors of January 16^th, 1996.

Under this Decree, the 7^th control chamber, subject to the provisions of Ordinance 95-20 of 17 July 1995, amended and supplemented by Ordinance 10-02 of August 26^th, 2010, relating to the Court of Auditors, in particular Articles 8, 9 and 11, the following institutions and bodies:

– The Ministry of trade and all institutions and public bodies of all kinds that depend on it or receive subsidies registered in its indicative and the public enterprises whose activity is related to the activity sector covered by this Ministry;

– Public banks (for example the BNA, the CPA, the BADR, the BEA, the CNEP-Banque, the BDL …), as well as their subsidiaries and shareholdings;

Public financial institutions (all kinds of public bodies developing a financial activity or activities related to those of public banks, for example the guarantee funds created by the Ministry of Finance to streamline bank financing …);

– Public insurance companies (such as SAA, CAAR, CAAT, CASH and CCR, etc.), as well as their subsidiaries and shareholdings.

 

• The general working conditions of the chamber

In its audit activities, the Chamber proceeds on the one hand with the clearance of the management accounts of the public accountants, judicial activity resulting in judgments ruling on the responsibility of the public accountants concerned), with the control and the evaluation of the management quality of the authorizing officers of the public administrative establishments under the supervision of the Ministry of trade and, on the other hand, with the control and evaluation of the management of the banking and financial institutions as well as the insurance bodies; and in general, all economic public bodies and enterprises within its field of jurisdiction.

In the context of its audits, and given the scope of the bodies concerned, the Chamber, which cannot reasonably verify in an exhaustive manner all of their management and activities, in spite of itself, limits its investigations and analyzes to certain particular aspects of the said management, giving by focusing on the areas and topics of control which the Court of Auditors decides each year, through the Committee on Programs and Reports Committee, to give priority.

Many audits are of a cross-cutting nature and relate to public programs and policies for the implementation of which the audited entities are associated. This kind of approach was considered to be the only way to enable the Chamber to draw general lessons that could lead to findings or observations that would be useful for making recommendations to the public authorities, through the insertions to the annual report.