[ L’audit externe des collectivités territoriales à la lumière des réformes d’aujourd’hui ]
Volume 17, Issue 4, September 2016, Pages 1155–1163
Houda CHAIRI HOURRI1 and Fadoua LAGHZAOUI2
1 Etudiante-chercheur au centre des études doctorales économie et gestion, Groupe de Recherche en économie et territoire, Faculté des sciences juridiques, économiques et sociales de Tanger, Université Abdelmalek Essaadi, Tanger, Maroc
2 Enseignant chercheur, Université Abdelmalek Essaadi, Tanger, Maroc
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Local authorities play a key role in managing local affairs and territorial governance in all its administrative, financial dimensions... So it is noticed a strengthening in recent years of the process of decentralization and advanced regionalization by allowing the local elected the means and instruments to enable them to improve significantly their managements. Therefore, and in the current context that is marked by the strengthening of the policy of decentralization and significant transfer of responsibilities to local authorities, they are constantly faced to the improvement of their performance in order to establish a new, more transparent and effective governance which is facing some shortcomings. It is for this reason that we find new ways and management tools such as the use of audit on local authorities in order to appreciate the different aspects of the functioning of local governments and to ensure their regularity, efficiency and performance at all levels. This is why the current new organic law of local authorities focus on the external audit due to its critical role in the implementation of principles of good governance in local authorities.
Author Keywords: Region, province, prefecture, municipalities, territorial divisions, local governance, audit, Organic Law of the local authorities.
Volume 17, Issue 4, September 2016, Pages 1155–1163
Houda CHAIRI HOURRI1 and Fadoua LAGHZAOUI2
1 Etudiante-chercheur au centre des études doctorales économie et gestion, Groupe de Recherche en économie et territoire, Faculté des sciences juridiques, économiques et sociales de Tanger, Université Abdelmalek Essaadi, Tanger, Maroc
2 Enseignant chercheur, Université Abdelmalek Essaadi, Tanger, Maroc
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Local authorities play a key role in managing local affairs and territorial governance in all its administrative, financial dimensions... So it is noticed a strengthening in recent years of the process of decentralization and advanced regionalization by allowing the local elected the means and instruments to enable them to improve significantly their managements. Therefore, and in the current context that is marked by the strengthening of the policy of decentralization and significant transfer of responsibilities to local authorities, they are constantly faced to the improvement of their performance in order to establish a new, more transparent and effective governance which is facing some shortcomings. It is for this reason that we find new ways and management tools such as the use of audit on local authorities in order to appreciate the different aspects of the functioning of local governments and to ensure their regularity, efficiency and performance at all levels. This is why the current new organic law of local authorities focus on the external audit due to its critical role in the implementation of principles of good governance in local authorities.
Author Keywords: Region, province, prefecture, municipalities, territorial divisions, local governance, audit, Organic Law of the local authorities.
Abstract: (french)
Les collectivités territoriales jouent un rôle déterminant en matière de gestion des affaires locales et dans la gouvernance territoriale dans toutes ses dimensions administratives, financières… D’où le renforcement, pendant ces dernières années, du processus de la décentralisation et de la régionalisation avancée tout en conférant aux élus locaux les moyens et les instruments devant permettre de faire évoluer significativement leurs gestions. De ce fait, et dans ce contexte actuel qui est marqué par le renforcement de la politique de la décentralisation et le transfert important des responsabilités aux collectivités territoriales, ces dernières sont en permanence confrontées à l’amélioration de leurs performances dans le but d’instituer une nouvelle gouvernance plus transparente et plus efficace face à certaines insuffisances. C’est pour cette raison qu’on trouve de nouveaux modes et outils de gestion tel-que le recours à l’audit sur les collectivités territoriales dans le but d’apprécier les différents aspects du fonctionnement des collectivités territoriales et de s’assurer de la régularité, de l’efficacité et de la performance de ces dernières à tous les niveaux. De ce fait, on constate que même les nouvelles lois organiques des collectivités territoriales ont de plus en plus mis l’accent sur l’audit externe des collectivités territoriales grâce au rôle essentiel qu’il joue dans la mise en œuvre des principes de la bonne gouvernance dans les collectivités territoriales.
Author Keywords: Région, province, préfecture, commune, découpage territoriale, gouvernances territoriales, audit, loi organique des collectivités territoriales.
How to Cite this Article
Houda CHAIRI HOURRI and Fadoua LAGHZAOUI, “The external audit of local authorities in the light of today's reforms,” International Journal of Innovation and Applied Studies, vol. 17, no. 4, pp. 1155–1163, September 2016.
