اهمية المراقب المالي في ترشيد النفقات العمومية

Abstract

Public expenditure is mechanism used by the state to achieve its various goals. Yet, there lies a slight issue within the whole process; the phenomenon of the increased public expenditure prevents the achievement of some of these goals. However, the policy of rationalizing public expenditure by the state reduces this increase and through its supervisory groups, Including the Controller, who performs the previous audit of public expenditures. And that is before the carrying out the maintenance process, that’s the reason for calling it a preventive control, this restriction is one of the most important means to protect public funds and detect the deviations, thus working on adjusting them. Our research paper aimed to distinguish the importance of the financial auditors and their roles in the process of managing the enterprise’s expenses Through our study we found that the financial auditor seeks to achieve the state's goals, in advance throughout an earlier supervision process, After examination and verification of the authenticity of the documents and their conformity with the laws in force to take its decision latter for the the final rejection or the temporary one or sometimes the refusal of documents..