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| Author: | محمد نعمة ضافي الغالبي |
| Category: | Action Research [Edit] |
| Language: | Arabic |
| Publisher: | منشورات زين الحقوقية |
| ISBN: | 9786144364819 |
| Release Date: | 08 May 2018 |
| Pages: | 240 |
| Rank: | 717,362 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
أن عملية الرقابة لا تقدم النتائج المرجوة ما لم يكن لها غطاء قانوني يسهل عملية الرقابة ويساعد على الإطلاع على جميع التفاصيل المالية، وتتم هذه الأعمال بصورة مستقلة وحيادية مع إحترام النتائج الصادرة عن الجهاز الرقابي، والأخذ بالتوصيات التي تصدر عنه، وألا تكون عملية الرقابة هي غاية وليس وسيلة يرتجى منها تحقيق الأهداف.
من هنا، أدرك المشرع الدستوري الذي يمثل ضمير الأمة، أهمية الرقابة على المال العام للحفاظ على كيان الدولة ومقومتها، فحرص على إنشاء أجهزة رقابية مالية وإدارية تحت مسميات مختلفة، وأضيفت عليها صفة الإستقلالية، لضمان حياديتها وعدالة رأيها تحقيقاً للأهداف الرقابية.
فدراسة النظام الإجرائي لعمل ديوان الرقابة المالية الإتحادي، تستوجب منا دراسة تحليلية للنصوص القانونية، سواء نصوص قانون ديوان الرقابة المالية الإتحادي أو النصوص الرقابية في القوانين الأخرى، وتقيم هذه النصوص مقارنة مع قوانين الأجهزة الرقابية الأخرى، وإستيضاح مدى ملاءمتها للإعلانات الدولية في تنظيم الأجهزة الرقابية العليا.
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