{"version":"1.0","provider_name":"INTOSAI Journal","provider_url":"https:\/\/intosaijournal.org\/fr\/","author_name":"Aamir Fayyaz","author_url":"https:\/\/intosaijournal.org\/fr\/author\/aamir-fayyaz\/","title":"Consid\u00e9rations relatives \u00e0 la qualit\u00e9 dans les missions d'audit complexes, exceptionnelles et \u00e0 fort impact - INTOSAI Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ZnWZ8NEpq4\"><a href=\"https:\/\/intosaijournal.org\/fr\/journal-entry\/quality-considerations-complex-audit\/\">Consid\u00e9rations relatives \u00e0 la qualit\u00e9 dans les missions d&#8217;audit complexes, exceptionnelles et \u00e0 fort impact<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/intosaijournal.org\/fr\/journal-entry\/quality-considerations-complex-audit\/embed\/#?secret=ZnWZ8NEpq4\" width=\"600\" height=\"338\" title=\"&#8220;Consid\u00e9rations relatives \u00e0 la qualit\u00e9 dans les missions d&#8217;audit complexes, exceptionnelles et \u00e0 fort impact&#8221; &#8212; INTOSAI Journal\" data-secret=\"ZnWZ8NEpq4\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/intosaijournal.org\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2023\/02\/SAI-Pakistan.jpg","thumbnail_width":131,"thumbnail_height":142,"description":"Il est commun\u00e9ment admis que chaque membre du personnel d'une institution sup\u00e9rieure de contr\u00f4le (ISC) est responsable de la qualit\u00e9 de l'audit et que les ISC doivent garantir la qualit\u00e9 \u00e0 chaque \u00e9tape du processus d'audit au moyen de proc\u00e9dures op\u00e9rationnelles normalis\u00e9es. C'est certainement vrai, en particulier pour les audits de routine. Cependant, dans le cas d'audits complexes..."}