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The Audit Bench is composed of a Seat, a Legal Dep and a Registry.


·       the President of the Audit Bench:

·       Presidents of Sections;

·       Advisors

·       the Master Advisors:

·       the Referent Councilors;

·       Auditors and Intern Auditors.


Until a recent decision, the Audit Bench functioned at Seat level with the President of the Audit Bench, Advisors, Master Advisors and the Referent Advisors. But since 2017, the Seat of the Audit Bench has been enriched with Intern Auditors, who form the first grade of Magistrates of the Seat at the Audit Bench.

The following are under to the President of the Audit Bench :

·       The President's secretariat

o   Head of secretariat

o   Order and liaison office

·       The Mail and Liaison Service

o   Incoming Mail Office

o   Outgoing Mail Office

·       Administrative and Financial Affairs Department

o   Administrative Affairs Office

o   Financial Affairs Office

·       IT and Maintenance Department

·       Balance Sheet Center Office





Article 29 of law of 2006/016 provides that : The functions Legal Department of the Supreme Court are carried out by the Procureur General and under his authority by the Advocates General. The Procureur General assigns the Advocates General to the Benches .

In enforcement of this text, the Procureur General of the Supreme Court assigns three (03) Advocates General to the Audit Bench. They are responsible for issuing written conclusions written on all reports of the Audit Bench and present oral conclusions during the hearings of the Sections.



The Registry of the Audit Bench is composed of the Registrar-in-chief appointed by decree of the President of the Republic, the Section Registrars and the Registrars. It  records accounts, as well as the acts, documents and requests that are submitted to the Audit Bench, prepares the sessions’ agenda, records decisions and follows up all controls. In addition, it notifies real public accountants or de facto accountants of the judgments concerning them.

They hold the pen when the different components of the Audit Bench are in session.


The following are attached to the Registry of the Audit Bench :

·       The Accounts Production and Accountants monitoring Department

o   Accounts Production Office

o   Office for subjects monitoring

·       The Documentation and Translation Department

o   Documentation Office

o   Translation Office

·       The Archives Department

o   Internal Archives Office

o   Documentary Accounts Office

o   Annexed Archives Centre


D-   Audit Assistants

After the recruitment of 25,000 Higher Education graduates in the civil service in 2011, the Government placed 75 of them were sent to the financial Jurisdiction. After an internship and oath taking, they were assigned to the different Sections of the financial jurisdiction as Audit Assistants.