Effectiveness of External Control of Public Finances in a Context of Decentralization: Evaluation of the Role of the Court of Auditors in the Provinces of the Democratic Republic of Congo from 2020-2025
In a context of fiscal decentralization, external control of public finances plays a crucial role in enhancing transparency, accountability, and efficiency in budget management. In the Democratic Republic of Congo, the Court of Accounts serves as a key institution responsible for overseeing the regularity and performan...