Champ d'intervention de la Cour des comptes

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

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Additional Info

Field	Value
Sector	Oil and Gas
Country	Algeria
Year	2015
RGI Edition Year	2017
Topic	Open data, Revenue management, Revenue sharing, Sovereign wealth funds, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type	Web Page
RGI Sub-component	Taxation
RGI Questions	1.2.6b: Is the national tax authority required to audit extractive companies?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body?, 1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body?, 2.2.4a: Do rules require that an external body periodically audit the transfers of extractive resource revenues to subnational governments?, 2.3.5d: Is the legislature required to review the sovereign wealth fund's annual financial reports?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Cour des comptes
Author	Cour des comptes Cour des comptes
Source or API link	http://www.ccomptes.org.dz/champ_d_intervention.html
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute