Audit and control of public expenditure: concepts, approaches and contributions

Abstract

Given In the current context where the new public management is increasingly taking its place in public administrations and given the importance of the audit and control system in the management of public expenditure, it would be very important that the said system be the subject of scientific research. In this regard, this article aims on the one hand to master the concepts of audit and control, in order to subsequently master the approach as it is conceived by international institutions and as it is practiced at the level of Moroccan public administrations. And on the other hand, this article emphasizes the contribution of audit and control to the performance of budgetary management in order to identify the constraints that weigh on these two managerial activities in order to overcome them by proposing measures capable of guaranteeing continuous improvement of performance in order to preserve public funds.