Algerian Court of Audits Issues Annual Report, Elected to Serve on INTOSAI, ARABOSAI Governing Boards

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COA Releases 2019 Annual Report

The Algerian Court of Accounts (COA) has published the 2019 Annual Report, which is now available on the COA website in Arabic and French: (Arabic) (French)

This report describes main findings, observations and evaluations resulting from COA investigative work, along with the recommendations and responses from concerned officials, legal representatives and related authorities. The COA communicates the Annual Report to the Republic’s President, Council of the Nation President, President of the People’s National Assembly and the Prime Minister.

COA Elected To Serve on INTOSAI Governing Board

The COA was elected as a member of the International Organization of Supreme Audit Institutions (INTOSAI) Governing Board for a term of six years (2019-2025) at the XXIII INTOSAI Congress in Moscow, Russia. The Governing Board meets annually to provide strategic leadership, stewardship, and continuity between Congresses.

COA Elected To Serve on ARABOSAI Governing Board

The COA was elected to serve as a member of the Arab Organization of Supreme Audit Institutions (ARABOSAI) Governing Board at the ARABOSAI General Assembly held in Doha, Qatar, in November 2019. During the assembly, the Algerian delegation also presented a work paper on developing professional projects within the region.

African Union Board of External Auditors Meets in Algiers

The African Union Board of External Auditors (AUBEA)—composed of the Supreme Audit Institution (SAI) heads of Algeria, Congo, Egypt, Ghana, Madagascar, Morocco, Namibia, Nigeria, South Africa and Tunisia—met November 20, 2019, in Algiers. Under the chairmanship of Abdelkader Benmarouf, President of the Algerian COA, the meeting included adoption of the AUBEA strategy; approval of the 2019 financial statements of the seven organs of the African Union; and adoption of the compliance audit report on “Evaluating African Countries’ Offers Related to Hosting the African Center for Mineral Development.”

COA Hosts ARABOSAI Strategic Plan Committee Meeting

The COA hosted the 11th ARABOSAI Strategic Plan Committee meeting October 6-9, 2019, in Algiers, where delegates from the SAIs of Algeria, Egypt, Iraq, Kuwait, Libya, Qatar and Saudi Arabia, as well as a representative from the ARABOSAI General Secretariat, participated. Attendees discussed the 2020-2022 Organizational Plan and its coherence with ARABOSAI’s Strategic Plan. The meeting also included a review of initial results associated with implementing the 2019 Practical Plan.

Seminar Held on the Role of Big Data in SAI Activities

The COA, as part of its agreement with the European Union (EU), held a seminar on “The Role of Big Data in SAI Activities” in September 2019. Eighty participants representing COA management staff, magistrates and financial auditors attended the seminar designed to introduce big data audit methods and tools. Abdelkader Benmarouf, President of Algeria’s COA, opened the seminar and stressed the importance of using big data. Several EU experts on Information Technology and public finance, as well as COA magistrates, led engaging discussions on topics, such as the role and advantages of big data in public sector development, big data characteristics, and how big data can improve audit quality and efficiency.

Successful Cooperation Continues with Netherlands COA

The successful cooperation and collaboration between the SAIs of Algeria and the Netherlands continues. In July 2017, the COA organized a workshop on SAI integrity self-assessments that resulted in recommendations that have now been implemented, such as creating a committee in charge of integrity to help develop an integrity policy within the SAI; disseminate professional ethics, principles and values; and ensure respect for the ethical framework. The agreement between the two SAIs also strengthened COA capacity in auditing information systems by training a number of COA audit professionals based on the Dutch experiences.

COA Issues New Publications

The COA has prepared several International Standards of Supreme Audit Institutions (ISSAI)-based audit guides that aim to assist COA audit professionals in performing duties and understanding approaches and techniques. The guides are available on the COA website (in Arabic and French):

General Methodological Guide on Risk-Based Selection in Terms of Clearance of Accounts


General Guide on Clearance of Accounts


Professional Guide on Quality Management Control


Practical Guide on Quality Management Controlالدليل_العملي_لرقابة_نوعية_التسيير.pdfôle_de_la_qualité_de_gestion.pdf


Guide on Evaluation of Public Policies


Methodological Guide on Preparing the Preliminary Drafts for Budget Regulation Law


Local Authorities Control Guide


The COA has also prepared a number of summaries, available in Arabic, French and English, that can be accessed using QR codes.


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