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It is a practical tool for accessing and highlighting the most important jurisdictional competence of the Court of Audit, namely budgetary and financial discipline, in the Moroccan context, which has similarities with the Francophone model. It presents the legal rules that govern the disciplinary competence of the Court of Audit (Chapter I) and the rules of the financial jurisprudence emanating not only from the Court of Audit but also from the Court of Cassation in this matter (Chapter II). The aim of this guide is to make the law on budgetary and financial discipline more accessible to all actual and potential users, whether professionals or scientists, as well as to all citizens interested in the sound management of public funds.