The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption

Document Type : Original Article

Authors

1 Faculty of Economic, Commercial and Management Sciences Member of the Laboratory of Research and Studies Mohammed Al - Sharif University Souq Ahras Algeria

2 Economic analysis and foresight University of Blida 2 Algeria

3 Finance and Accounting Department Mohammed Al - Sharif University Souq Ahras Algeria

Abstract

This research paper aims to analyze and highlight the importance of internal audit through the system of internal control, and external audit in contributing to control and rationalize public spending and thus achieve economic development goals emanating mainly from the optimal use of resources, and then discuss the activation of mechanisms of review and control to stop the depletion of those resources in line with the objectives of Financial corruption that hinders the transformation of the national economy from the proceeds that generate corruption to anti-corruption production.
     The research highlights this through three axes, we present in the first axis the most basic concepts about internal and external audit, and then work to present the reality of public spending in Algeria between the problem of attrition of public money and the need for rationalization in the second axis, while the third axis is devoted to clarify the mechanisms of activating the internal audit And foreign affairs in Algeria to control and rationalize the spending of government units and stop the depletion of public money. The study concluded that the mechanisms and bodies responsible for internal and external auditing should be activated on the spending of government units, especially in light of the decline in financial resources due to the oil crisis and the continuing budget deficit through a number of recommendations made by the research.

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