This article examines the parliamentary discussion of the bill establishing the Court of Auditors in Morocco. It analyzes the debates within the Chamber of Representatives concerning the autonomy of the institution, the status of its members, and the scope of its powers over public finance and accounting. The paper shows how the legislative process revealed broader political concerns about effective financial oversight, institutional independence, and the relationship between parliament and mechanisms of public accountability. It offers a detailed view of the legal and political stakes involved in the creation of a supreme audit institution.
Abdelkbir Fikri (Sun,) studied this question.