The offense of the refusal of the account conservative of a joint-stock company to inform the public prosecutor of criminal offenses and its role in the protection of the company against corruption offences: between legality of incrimination and business

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Abstract

The corruption scandals that have recently affected Sonatrach have sparked a wide controversy at the political, legal, media and economic levels, given the scale of the amounts announced and the ranks of the officials involved, which has led to questions about the feasibility of the control mechanisms that govern this institution, given its size and weight in the national economy.

 This study focuses on one of the most important control mechanisms, represented in the role of the account conservative and the responsibility entrusted to him to detect any defect in the management of the company by informing the public prosecutor to initiate a legal action, as well as the sanction that the law imposes on the account conservative who fails in his obligation to disclose the corruption offenses he observes in the exercise of his functions.