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Setting up internal control in French state administration: deficiencies and prospects for a performance instrument

Abstract : The French Court of Auditors (la Cour des Comptes) is the supreme national evaluation and control body. It has had responsibility for certifying national accounts since 2006, when it was given this role as a result of one the major state reform acts in past decades (the Loi organique relative aux lois de finances1, LOLF). Since then it has consistently highlighted the deficiencies of ministerial internal control (IC) systems. In its 2009 account certification report2, the Court makes this one of its two most significant reservations, thereby increasing pressure on the players in this process, especially ministries. The first point the court raises is that the issue of performance underlies the process of internal control. This type of approach goes far beyond a ‗simple' search for accounting quality. To consider accounting as the foundation for IC is a short-term and narrow view. The actual purpose of IC is to leverage efficiency and effectiveness to achieve public policy goals.
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Submitted on : Wednesday, November 7, 2012 - 4:32:04 PM
Last modification on : Sunday, October 25, 2020 - 7:07:41 AM
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  • HAL Id : hal-00749531, version 1

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Gaël Sandrin, Franck Guarnieri. Setting up internal control in French state administration: deficiencies and prospects for a performance instrument. 33rd Annual Conference of the European Group for Public Administration of IIAS, Sep 2012, Bucarest, Romania. 15 p. ⟨hal-00749531⟩

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