In the context of international cooperation and in accordance with its Statutes, the Court of Auditors has established institutional relations with foreign supreme audit institutions (SAIs) in a spirit consistent with the objectives of cooperation and capacity building, set out in the international organization of the institutions of control of public finances (INTOSAI).
The cooperation with these SAIs relates to many and varied fields, including:
-The exchanges of experience and know-how in the methodologies and techniques of control, studies and theoretical reflections on issues related to the audit of public finances;
– The consultation on the initiatives to improve the Organization and development of the State financial audit;
– The joint organization of the training courses and professional seminars on the areas of intervention of the SAIs in terms of audit;
– The exchange of documents, studies, monitoring manuals and any other methodological support of audit.
Relationships resulted in several agreements and Memorandums of Cooperation that can mentioned as follows:
– cooperation agreement between the Algerian Court of Auditors and the Egyptian Court of Auditors signed in Cairo by the two parties on January 17th , 2000.
– Memorandum of cooperation between the Court of Auditors of Algeria and the overall control of the Bolivian Republic of the Venezuela on February 22nd, 2003.
– Memorandum of cooperation between the Algerian and the Turkish Court of Auditors, signed in Algiers on March 15th, 2001.
– Memorandum of cooperation between the Algerian Court of Auditors and he chamber of accounts and budgetary oversight of the Republic of Djibouti, signed in Algiers on March 5th, 2003;
– Memorandum of understanding between the Algerian Court of Auditors and the national audit office of the Republic of China, signed in Algiers on September 18th, 2005;
– Memorandum of understanding between the Algerian Court of Auditors and the Indonesian national audit office, signed in Algiers on April 27th, 2009.
– Institutional twinning covenant officially launched on March 23rd, 2016 between Algeria and European consortium (France – Portugal)
This agreement is part of the program to support the implementation of the Association Agreement between Algeria and the European Union (P3A) on «strengthening the institutional capacities of the Court of Auditors in matters of judicial review, implementation of Budget Law and the quality of management».
This program is run by the UGP3A and funded by the European Union (EU) of 1.721.000,00 EUR this Twinning falls within the framework of the program of support for the economic and political management in Algeria «SPRING »and participates in the process of modernization and reforms initiated by the Algerian Government since 2012 in the field of public finances auditing. It is implemented by the Court of Auditors Algerian and the European consortium consisting of the French Court of the auditors, in its capacity as leader and the Tribunal of Contas of the Portuguese Republic as a junior partner.
It is launched for 24 months, the twinning should allow for French and Portuguese the ownership of best practices that are likely to adapt to the Algerian context.it also aims to strengthen the national financial audit system of public finances and contributes to the development of good governance and improving the quality of public policies.
Institutional twinning aims to achieve four mandatory results namely:
– R1: The Court of Auditors is equipped with the necessary means to align its operations and activities with international standards and European and international good practices.
– R2: The reorganization of the judicial function is initiated to making it more efficient and less resource consuming.
– R3: The drafting of DLBR, while being more appropriate and oriented towards results, is faster and less resource consuming.
– R4: The Quality control is gradually moving towards compliance with European and international standards and best practices.
– Memorandum of understanding between the Algerian and the Dutch Court of auditors was finalized at the end of 2016 and signed in 2017 under the Sharaka program. The agreement covers four areas of cooperation, namely:
– The audit of the sustainable development goals;
– The self-assessment of integrity (Into-SAINT);
– The performance audit;
– And the audit of the information technology.
In addition to these agreements, other cooperation agreements have been signed that provide for the twinning of the territorial chambers of the Court of auditors with the regional chambers of the French Court of auditors were signed to establish an institutional partnership based on Exchange and the sharing of experience and know-how in fields of interest to the twin institutions.
This is in particular to:
– The agreement on cooperation between the Algerian and French courts of Auditors for the twinning of the territorial chamber of Annaba and the Regional Chamber of the Pays de Loire, signed in Rennes on October 26th, 2007;
– The Protocol of cooperation between the Algerian and French courts of auditors for the twinning of the territorial chamber of Oran and the Regional Chamber of accounts of Brittany.