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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Public audit in Francophone Africa: the complementary roles of the General State Inspectorate and the Court of Accounts
Author:Wynne, AndyISNI
Periodical:African Administrative Studies (ISSN 0007-9588)
Geographic terms:French-speaking Africa
Subsaharan Africa
Subjects:audit offices
special courts
Abstract:The Inspection Générale d'Etat is an African innovation, essentially presidential, which overturns generally accepted paradigms, especially of experts from parliamentary countries or at least non-presidential, which is significantly different from arrangements which exist elsewhere. In around a third of Francophone African countries, the General State Inspectorate is the Supreme Audit Institution and the member of INTOSAI (International Organization of Supreme Audit Institutions) for the country. It has been argued that General State Inspectorates should not be considered as external auditors or supreme audit institutions as they are part of the executive. In contrast, the Courts of Accounts (Cour de comptes) are claimed to be outside and functionally independent of the executive. The Court of Accounts is a division of the Supreme Court or a separate court within the judicial system. The General State Inspectorate reports either to the president or the prime minister of the country involved but is largely independent of the State bureaucracy. The paper discusses the specific role the Court of Accounts plays in the audit, review and inspection of the financial management of the government, as well as the origins of the General State Inspectorate, analysing which may be nominated as the Supreme Audit Institution for a particular country. Bibliogr., sum. [ASC Leiden abstract]