Profile of the Algerian Court of Accounts presented at the regional conference for Supreme Audit Institutions of European Neighbourhood South countries, co-organised by the Algerian Court of Accounts and SIGMA in Algiers, 16-17 December 2014

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Regional conference for supreme audit institutions
of European Neighbourhood South countries
Algiers 16-17 December 2014
Profile of the Court of Audit of Algeria
Presentation of the Court of Audit
The Court of Audit is a Superior Audit post-control Institution in charge of the control of finances of the
State, the local authorities and the public services. It was set by the Article 190 of the 1976 Constitution; it
is currently governed by the provision of the Article 170 of the 1996 constitution.
The actual launch of the institution intervened following the promulgation of the law 80-05 of 1st
March
1980 related to the function of control by the Court of Audit. This institution is currently governed by
Ordinance No. 95-20 of July 17th
, 1995, amended and supplemented by Ordinance 10-02 of
26 August 2010, which specifies its functions, organization and operation as well as the sanctions reserved
to its investigations both the administrative and legal levels.
The Court of Audit, in the framework of the exercise of its missions, enjoys the necessary independence to
ensure the neutrality and objectivity of its proceedings. Moreover, the operating procedures and the
special status granted to magistrates are likely to strengthen the independence of the Court of Audit.
The Court of Audit participates, through the results sanctioning its activities, to establish a sound
management of public funds in terms of effectiveness, efficiency and economy.
It contributes, through its powers, to strengthen the prevention and fight against various forms of fraud
and illegal or illicit practices.
The Court of Audit shall prepare an annual report and submit it to the President of the Republic.
A copy of this report is transmitted to the legislative institution.
Key reforms and achievements
1. Independence and legal framework
Among the reforms that were extended to the mandate of the Court, its investigative missions ... we can
cite some amendments brought to Ordinance No. 95-20 of 17 July 1995 related to the Court of Audit by the
Ordinance 10-02 of 26 August 2010, such as:
- Article 2 (paragraph 4): The contribution of the Court to strengthen the prevention and the fight
against various forms of fraud and illegal or illicit practices which constitute breaches to ethics and
probity or infringements to heritage and public funds.
- Article 8bis: The control of companies’ management, businesses and institutions, regardless of their
legal status, in which the State, territorial collectivities/local authorities, institutions, companies and

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other public bodies detain together or separately, a majority shareholder or a major power in decision
making.
- Article 31 (paragraph 2): Chambers with territorial jurisdiction can be required to assist chambers with
national competence in the implementation of control operations planned in their annual program of
activities.
- Article 57bis: Reports noting irregularities or facts pointed out by control and investigative authorities
during an inspection or an investigation on one of the bodies subjected to Court control and, which can
justify the implementation of its judicial powers, shall be immediately transmitted to the Court of audit
if the responsibility of the officials is proved.
2. Audit standards and audit process
As part of the strategic plan of this institution, an immediate goal was set. It consists of "standardizing
control activities" in order to improve the quality of work, especially through the respect of professional
control standards universally accepted.
In this context, a manual of standards in accordance with the domestic legal framework and international
standards has been adopted within the Court in order to reinforce the attitudes and ensure a consistently
high level of quality of control.
It also aims to ensure the correct implementation of the texts governing the establishment and ownership
of INTOSAI standards, especially the implementation standards related to public financial audit and report
writing, specific guidelines which must be followed for each type of control such as the clearance of
management accounts, quality control of management, evaluation of public programs, the evaluation
report on APLRB...
3. Reporting, communication and impact
To contribute significantly to transparency and improve public management, the Court makes
efforts to implement a communication approach towards administrations and public companies
and citizens in general. This approach is based on the texts governing the Court of audit and the
practices it has developed.
- Communication tools provided by text laws governing the Court of Audit:
The most significant legal instruments provided by the laws governing the Court of Audit are:
The annual report: The annual report is the document, by excellence, in which the institution reports
its key findings and observations arising from its controls. It is transmitted both to the President of the
Republic and the two chambers of parliament.
The appraisal report on the draft law on budget regulations: The Court develops, adopts and
transmits to the legislative authority an appraisal report summarizing the management conditions of
ministerial departments and State services.
- Other communication actions developed by the Court of Audit:
The Court of Audi has developed its own instruments of communication in order to restore the nature,
quality and consistency of its work.
Seminars: The Court regularly organizes seminars for the benefit of its control staff. These meetings
are an opportunity to inform and communicate findings, either on specific current issues or on general
aspects dealing with the participants concerns. These seminars are animated by experts and often with
the participation of the media which generally inform about the conditions of the event.
Electronic tools: To better make known its control activities, the Court has developed a website and
intranet. Such modern information tools tend to be considered as a useful source of data for
researchers, students and people in general.

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It has also created an e-mail address which allows its members to communicate between them and
with public managers who can transmit their responses and requested data through internet.
4. Organisation, management and professional development
To gradually strengthen its organization, professionalism, and confirm its value and advantages,
the Court of Audit has adopted an organized and structured approach which consists of a self-
assessment, followed by voluntary peer review conducted in 2013 by SIGMA.
The main objective of this peer review was to identify the strengths and weaknesses of the
control process and make recommendations which may improve the quality and performance of
audit work.
In the framework of implementation of its first strategic plan, the Court of audit has also undertaken the
elaboration of its code of ethics based primarily on norm 30 INTOSAI and the laws and regulations in force.
The values and principles contained in this Code are designed to promote and develop professionalism and
independence of this institution and increase its confidence towards the audited entities and citizens in
general. This code is now under endorsement.
In the same context, and with the help of IDI, the Court of Audit has begun to set up instruments to ensure
the quality and relevance of its interventions. That is the way in which it has elaborated a quality assurance
guide which is now under the process of adoption.
In addition, the Court of Audit gives special attention to the gradual introduction of new information
technologies, which are becoming indispensable for any SCI aiming to improve its efficiency in the
execution of its audit process and thus enhance the quality of its results. In this context, the institution has
organized a self - assessment workshop on information technology "ITSA" which stressed the importance
of the IT in audit activities and allowed to identify actions to strengthen this support.
Finally, in terms of transparency in management and accountability, the Court of Audit has, since few
years, dedicated an entire chapter in its annual report to the management conditions of budgetary means
and the human and material resources allocated in its yearly budget.
Ongoing challenges
1. Independence and legal framework
To improve efficiency and meet the expectations of citizens in terms of transparency in the use and
management of public finances, the Court is required to meet certain challenges, including:
- Convince public authorities of the need to improve the useful mechanisms for publishing the activities
of the Court of Audit, especially the annual report, which would allow a wide dissemination of the
results of these activities.
- Actively participate in the diffusion of the culture of control within the society, mainly the principles of
transparency and accountability which remain a necessity and one of the fundamental rights of
citizens.
2. Audit standards and audit process
The gradual use the Court of Audit manual for control standards is expected to be enhanced through its
wide dissemination before professionals of this institution.
This manual is expected to set up control guides by business segments that underpin the methodological
approaches of control to effectively cover the control scope and the different types of audit used within
the institution's mandate; especially the performance audit manual, the management system to support
the activities of control, uniformity and standardization of the follow up instruments of the control mission
in accordance with ISSAI and international good practices.

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3. Reporting, communication and impact
Communication principles encouraging citizens’ participation is already acquired and is now recognized all
over the world. The focus will be on the structural difficulties that require the establishment of
mechanisms to implement these principles.
Among these mechanisms, we can mention three:
- Civil society: Citizens' movement that lacks means and human resources showing a need for training
and perfection.
- The media: They need strengthening through specialization.
- Public institutions: They need some clarification on how they must integrate in their mission the
communication aspect with the public. This requires a program and resources.
The Court of Audit intends to better refine the communication process through its integration in the
overall strategy. This strategy of which the general framework is outlined in a three-year strategic program
is inspired by the guidelines of INTOSAI issued in November 2010. This program aims at developing and
sharing the dissemination of clear and consistent messages, as well as considering the definition of
relationships between the SIA, the media and the public, with the aim to promote transparency,
professionalism and accountability.
4. Organisation, management and professional development
Aware of the responsibilities it must bear within the public financial control system, the Court of Audit has
set the objective of being an example of good practice in this field and make acknowledgement comes
through the quality of its work control.
Pursuing this aim, the Court has retained for its next strategic plan 2015-2018 actions to develop the
professional skills of its staff and the quality and effectiveness of its control activities through development
and implementation of a multi-year plan for training and setting up of a long-term audit strategy.
Furthermore, it will strengthen its position in its environment, and to promote a good governance system.