The effectiveness of the Central Organization for Control and Accounting in the Republic of Yemen (a descriptive, comparative and applied study)

Abstract

This research aims to study the effectiveness of the Central Agency for Control and Accounting in the Republic of Yemen in carrying out its supervisory role over the work of public administration compared to the rules and principles established by international organizations sponsoring the supreme financial control bodies as important models set by all countries in the world that are members of these organizations and in a manner consistent with the conditions of these countries in terms of the constitutional, legal, economic and social aspects.
Among the most important rules and principles that this research focused on and the extent of their application in the Republic of Yemen compared to many countries are the following:
1- Rules related to the general framework of the supreme control bodies
2- The independence of these supreme financial control bodies and their subordination
The research included an introduction and two requirements. In the first requirement and its branches, we discussed these rules and principles in terms of the concept of these bodies, their objectives, types and areas of their jurisdiction, as well as the extent of the independence of these bodies and the guarantees established to protect this independence, and finally the relationship of these supreme control bodies with the state authorities
In the second requirement, we discussed these rules and their application in the Republic of Yemen, and we concluded this research with the conclusion in which I mentioned the most important results we reached from the research The extent of its application in the Republic of Yemen and the researcher’s recommendations in light of these results.