Sustainability of good governance based on the role of the French Court of Audit in controlling public spending

With the emergence of concepts such as good governance as one of the basic conditions for sustainable development, the issue of monitoring and accountability of public relations organizations as one of the characteristics of good governance has become increasingly important. Today, many countries face many problems in controlling public spending. We are looking for an efficient and effective solution with a descriptive method of the document collection according to content analysis. How to control public spending in France can provide a good model and should be examined; by what means has the French Court of Auditors achieved a com p e he n s i v e financial discipline from a legal point of view? Budget control is the most important tool for controlling public spending. In France, any institution that uses public funds falls under the jurisdiction of the Court of Audit, which has features such as independence, the use of collective wisdom, and the principle of correspondence with a decentralized body through public reporting to control public spending.