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A- Independence

The Accounts jurisdiction is independent of the executive and legislative powers. Consequently, it freely plans its activities, even though some audits may be commissioned by the Parliament, the Government, or any other public body that has made funding available for an institution and wishes to monitor it.

B- Professionalism

The Audit Bench ensures that international professional standards are respected as it performs in its missions and that its members carry out their duties with competence and objectivity thanks to a mastery of the legal framework opposable to the audited bodies. The continuous training of its staff allows a better consideration of both the legal and technical developments affecting the handling of cases and the social, economic and cultural environment of the cases that are handled.

C- Integrity

Members of the Audit Bench devote their professional time to the performance of their duties. They adhere to ethical standards and exemplary conduct in the performance of their work and in their relationship with audited bodies.in addition, they make sure that honor and consideration of the people under audit are respected.


D- Contradiction

The adversarial nature of the procedure is a general principle that applies to all audits performed by the Audit Bench. The procedure is contradictory when the parties have had able knowledge of all the elements of the case and have put forward their arguments in relation to the grievances made against them. Contradiction is a right and a guarantee for the litigant, it establishes a dialogue between Auditors and Auditees and improves the quality of final observations.


E- Collegiality

Collegiality is an important operating rule of the Audit Bench. At the various investigation stages, the jurisdiction submits draft reports to collegial deliberations. No output results from the work of a single Magistrate; it’s a collective work by the members of the jurisdiction. Most important reports are adopted collegially by the Council Chamber, an assembly of all the Master Advisors of the Bench.

Collegiality has a strong ethical dimension: it erases positions that are too personal, the positions of each being moreover covered by the secrecy of deliberation, and makes it possible to obtain a joint decision. Collegiality guarantees the objectivity of the work and is therefore a condition for the legitimacy and credibility of the Audit Bench.