100+ Free Algeria Treasury Inspector Contest Practice Questions

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Key Facts: Algeria Treasury Inspector Contest Exam

3 written tests

Three written tests totalling 7 hours under the Arrêté du 16 mars 2017

JORADP n° 56 (28 September 2017)

Coefficient 6

Total coefficient weighting across the three written tests (2h/c2, 3h/c3, 2h/c1)

Arrêté du 16 mars 2017

5/20 minimum

Eliminatory threshold: any score below 5/20 on any paper eliminates candidate

Arrêté du 16 mars 2017, Art. 3

DEUA/equivalent

Statutory external-competition qualification for the Inspecteur grade in an authorized specialty

Décret exécutif n° 10-298, Art. 23

Laws 23-07 & 18-15

Current public-accounting law and organic finance-law framework in Algeria

Journal Officiel de la République Algérienne

Free 100-question English MCQ study bank for the Algerian Treasury Inspector recruitment contest (Concours d'Inspecteur du Trésor, de la comptabilité et des assurances). Reflects the official three-paper written syllabus (7 hours, coeff 6) under Arrêté du 16 mars 2017. Study adaptation, not an official-paper simulation.

Sample Algeria Treasury Inspector Contest Practice Questions

Try these sample questions to test your Algeria Treasury Inspector Contest exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Law n° 23-07 on public accounting and financial management in Algeria, who qualifies as an 'Ordonnateur' (Authorizing Officer)?

A.Any person invested with legal authority to create, establish, or liquidate public revenue debts, or commit, liquidate, and order the payment of public expenditures

B.Any public official personally responsible for handling liquid cash, collecting checks, and executing bank transfers for the State

C.A commercial bank manager designated by the Central Bank to process tax declarations

D.A magistrate of the Cour des Comptes appointed to judge public financial accounts

Explanation: Article 4 of Law 23-07 defines an ordonnateur as a person appointed or elected to perform the administrative phases of public revenue or expenditure operations for the public entities governed by the law.

2Under Article 15 of Law n° 23-07 on public accounting, who qualifies as a 'Comptable Public' (Public Accountant)?

A.Any person legally appointed to carry out operations of collecting public revenue, paying public expenses, and safeguarding funds, securities, and state assets

B.Any civil servant authorized to sign employment contracts and purchase orders for a ministry

C.A certified chartered accountant registered in private practice with the ONEC order

D.An elected deputy of the Assemblée Populaire Nationale representing the finance committee

Explanation: Article 15 of Law 23-07 defines a comptable public as an agent regularly appointed or approved to carry out the operations listed in Article 24, including collection, payment, custody, movement of funds and values, and keeping and producing accounts.

3Under Law n° 23-07, what are the four sequential phases of executing public expenditure (dépense publique) in Algeria?

A.Engagement, Liquidation, Ordonnancement (or Mandatement), and Paiement

B.Prevision, Allocation, Execution, and Cloture

C.Soumission, Adjudication, Approbation, and Cautionnement

D.Facturation, Enregistrement, Verification, and Recouvrement

Explanation: Articles 55 through 59 of Law 23-07 establish the sequence: engagement creates or records the obligation; liquidation verifies the debt and exact amount; ordonnancement or mandatement orders payment; and paiement discharges the public entity's obligation.

4In the four-phase execution cycle of Algerian public expenditure, which phases are performed by the Ordonnateur, and which phase is performed exclusively by the Comptable Public?

A.Engagement, Liquidation, and Ordonnancement are performed by the Ordonnateur; Paiement is performed exclusively by the Comptable Public

B.Engagement is performed by the Ordonnateur; Liquidation, Ordonnancement, and Paiement are performed by the Comptable Public

C.All four phases are performed jointly by the Ordonnateur and Comptable Public signing every voucher together

D.The Ordonnateur performs Paiement; the Comptable Public performs Engagement and Liquidation

Explanation: The administrative phase (Engagement, Liquidation, and Ordonnancement) belongs strictly to the authorizing officer (Ordonnateur). The accounting phase (Paiement) is the exclusive monopoly and responsibility of the public accountant (Comptable Public).

5Under the current public-accounting framework, what is the nature of a Comptable Public's responsibility for characterized violations that cause loss to a public entity?

A.Personal responsibility under the statutory accountability framework, which can include a financial debit for losses attributable to the accountant

B.Strictly moral liability with no financial consequence on personal wealth

C.Political liability judged exclusively by the national Parliament

D.Collective liability shared equally among all civil servants of the ministry

Explanation: Law 23-07 holds public accountants and agents under their authority personally responsible for characterized violations in managing public funds that cause prejudice. The applicable accountability procedure may establish a financial debit; liability is not merely moral or collectively spread across a ministry.

6What is the payment 'Réquisition' procedure under Articles 61 and 62 of Law n° 23-07?

A.A formal written order issued by an Ordonnateur compelling a Comptable Public to pay an expenditure despite the accountant's prior suspension of payment, thereby transferring personal financial liability to the Ordonnateur

B.A military command requisitioning civilian transport vehicles during civil unrest

C.A judicial search order issued by an investigating magistrate to seize treasury ledgers

D.An administrative request by a bank to freeze public sector accounts

Explanation: When the accountant refuses payment, Article 61 allows the ordonnateur to issue a written requisition under their responsibility. If the accountant lawfully complies, Article 62 transfers responsibility to the ordonnateur, subject to exceptions where compliance remains forbidden.

7Under Article 62 of Law n° 23-07, in which case must a Comptable Public refuse to comply with an Ordre de Réquisition?

A.Indisponibilité des crédits (lack of budgetary appropriation) or absence of service rendered (absence de service fait)

B.When the expenditure exceeds 500,000 DZD

C.When the contractor is a private commercial corporation

D.When the fiscal year has entered its fourth quarter

Explanation: Article 62 requires refusal where credits are unavailable, Treasury cash is unavailable except for the State budget, service rendered is not justified, payment would not be legally discharging, or a required expenditure-control or procurement-commission visa is absent.

8Under Algerian public accounting, what is a 'Régie d'Avances'?

A.An exceptional accounting procedure allowing an appointed agent (régisseur) to disburse minor, urgent operating expenses on behalf of a public accountant before formal ordonnancement

B.A permanent state loan granted to bankrupt private industrial companies

C.An advance payment granted to civil servants to purchase private residential property

D.A specialized bank account used exclusively for foreign currency debt swaps

Explanation: Under Executive Decree n° 93-108, a régie d'avances is an authorized exception to prior ordonnancement, enabling an appointed régisseur to pay minor urgent operating expenses (office supplies, urgent travel fees) from an advance fund under the supervision of the assigned public accountant.

9Under Article 17 of Law n° 23-07, what constitutes 'Gestion de Fait' (De Facto Accounting)?

A.Any unauthorized person who performs operations of receiving, handling, or disbursing public funds or assets without regular legal appointment as a public accountant

B.The normal routine day-to-day administration of treasury accounts by an appointed chief accountant

C.A temporary delegation of signature granted to an assistant treasury inspector

D.The electronic automated processing of civil service salaries through Giga-Treasury software

Explanation: Article 17 of Law 23-07 treats a person who handles public funds or values without the legal status of a public accountant or authorized régisseur as a de facto accountant, subject to the applicable accountability rules.

10What is the primary function of the 'Trésorier Central' (Central Treasurer) in the network of public accountants in Algeria?

A.Chief public accountant at the national level responsible for executing the central operations of the State, consolidating treasury accounts, and managing relations with the Banque d'Algérie

B.The director of the Algiers metropolitan municipal bus company

C.The regional customs controller for the port of Oran

D.A private banker managing sovereign gold reserves on international markets

Explanation: The Trésorier Central is a principal public accountant under the Direction Générale du Trésor responsible for central state financial transactions, managing the state treasury single account balances, and centralizing accounting data across wilaya treasuries.

About the Algeria Treasury Inspector Contest Exam

The Concours d'Inspecteur du Trésor, de la comptabilité et des assurances is the official Algerian civil-service competition for this Ministry of Finance grade. The Arrêté du 16 mars 2017 (JORADP n° 56) establishes three written tests: general culture (2h, coeff 2), one candidate-selected technical subject (3h, coeff 3) in public finance/public accounting, general accounting, administrative law, planning/statistics, economics, commerce, or management, and a foreign-language test (2h, coeff 1) chosen between French and English. Article 3 makes a mark below 5/20 on any test eliminatory. This English four-option MCQ bank is a study adaptation, not an official translation, essay paper, or format simulation.

Assessment

Three written papers: Culture générale (2h, coeff 2), one candidate-selected technical subject among Public Finance/Public Accounting, General Accounting, Administrative Law, Planning/Statistics, Economics, Commerce, or Management (3h, coeff 3), and Foreign Language (French or English; 2h, coeff 1). A mark below 5/20 on any paper is eliminatory.

Time Limit

7 hours total across three written tests

Passing Score

Any mark below 5/20 on a written test is eliminatory under Article 3; no separate overall pass mark is published in the cited sources.

Exam Fee

Not published in the cited examination order or Ministry of Finance sources (Direction Générale du Trésor (Ministère des Finances))

Algeria Treasury Inspector Contest Exam Content Outline

Study cluster — public accounting

Public Accounting & Law 23-07

Separation of authorizing officers and public accountants, personal and pecuniary liability of accountants, the four-stage expenditure execution process (engagement, liquidation, ordonnancement, paiement), and payment requisitions.

Study cluster — treasury and debt

Treasury Operations & Public Debt Management

Compte Unique du Trésor (CUT) operations, Treasury cash flow forecasting, issuance and repayment of Treasury bills and bonds, domestic and external debt management, and central bank clearing.

Study cluster — organic finance law

Organic Finance Law (LOLF 18-15) & Public Governance

Program-based budget architecture, commitment authorizations (AE) and payment credits (CP), financial control visa procedures, and external jurisdictional oversight by the Cour des Comptes.

Study cluster — public procurement

Public Procurement (Law 23-12 and implementing rules)

Procurement thresholds, competitive tendering, bids opening and evaluation commissions, contractor performance guarantees, administrative penalties, and dispute litigation.

Study cluster — accounting and analysis

General Accounting (SCF) & Financial Analysis

Financial accounting principles under SCF (Law 07-11), balance sheet analysis, cash flow statements, working capital needs (BFR), public entity balance sheets, and depreciation rules.

Study cluster — economics, insurance, and language

Monetary Economics, Insurance & Terminology

Monetary policy instruments of the Banque d'Algérie under Law 23-09, insurance regulation under Ordonnance 95-07, solvency margins, and professional French and English financial terminology.

How to Pass the Algeria Treasury Inspector Contest Exam

What You Need to Know

Passing score: Any mark below 5/20 on a written test is eliminatory under Article 3; no separate overall pass mark is published in the cited sources.
Assessment: Three written papers: Culture générale (2h, coeff 2), one candidate-selected technical subject among Public Finance/Public Accounting, General Accounting, Administrative Law, Planning/Statistics, Economics, Commerce, or Management (3h, coeff 3), and Foreign Language (French or English; 2h, coeff 1). A mark below 5/20 on any paper is eliminatory.
Time limit: 7 hours total across three written tests
Exam fee: Not published in the cited examination order or Ministry of Finance sources

Keys to Passing

Work through all 100 available questions
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Algeria Treasury Inspector Contest Study Tips from Top Performers

1Master Law 23-07 on public accounting: learn the definitions and duties of the Comptable Public, the separation from the Ordonnateur, and the conditions for an Ordre de Réquisition.

2Understand the execution cycle of public expenditures: detail the four phases (Engagement, Liquidation, Ordonnancement, and Paiement) and identify which belong to the ordonnateur versus the comptable public.

3Review Organic Law 18-15 on finance laws: study program budgeting and the separation of Autorisations d'Engagement (AE) and Crédits de Paiement (CP).

4Study Law 23-12 and the compatible implementing provisions of Presidential Decree 15-247: distinguish statutory principles from thresholds and procedures that may be updated.

5Understand Treasury cash management: review the mechanics of the Compte Unique du Trésor (CUT) held at the Banque d'Algérie and the issuance of Treasury bills and bonds.

Frequently Asked Questions

What is the official scope of the Concours d'Inspecteur du Trésor in Algeria?

Under the Arrêté du 16 mars 2017 (JORADP n° 56 du 28 septembre 2017), the competition recruits inspectors specifically for the Treasury, accounting, and insurance administration (Inspecteur du Trésor, de la comptabilité et des assurances). It does not include Receveur des finances, which is a separate Category B corps.

What are the three written examination tests and their coefficients?

The examination comprises: Culture générale (2 hours, coefficient 2), one candidate-selected technical subject among Public Finance/Public Accounting, General Accounting, Administrative Law, Planning/Statistics, Economics, Commerce, or Management (3 hours, coefficient 3), and Foreign Language in French or English (2 hours, coefficient 1).

What is the eliminatory score rule?

Under Article 3 of the Arrêté du 16 mars 2017, any score strictly below 5/20 on a written paper eliminates the candidate, regardless of performance on the other tests.

What degrees make candidates eligible for this recruitment contest?

For the statutory external competition to the Inspecteur grade, Article 23 of Executive Decree 10-298 requires a DEUA or recognized equivalent in one of the specialties listed by Article 6. A current recruitment notice may specify documentary equivalence requirements.

Is there an oral test or examination fee?

The governing order specifies three written tests and no oral test. The cited sources do not publish a candidate fee, so this page does not infer that registration is free.

Is this practice question bank an official exam simulation?

No. The governing order establishes three written tests but does not publish a four-option MCQ item format. This English-language MCQ bank tests theoretical knowledge, regulatory provisions, and financial calculations; it is not an official translation or paper simulation and does not substitute for practising constructed written responses.