{"id":15565,"date":"2021-07-29T17:48:08","date_gmt":"2021-07-29T21:48:08","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/sai-kazakhstan-25th-anniversary\/"},"modified":"2023-05-07T23:32:39","modified_gmt":"2023-05-08T03:32:39","slug":"sai-kazakhstan-25th-anniversary","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/fr\/journal-entry\/sai-kazakhstan-25th-anniversary\/","title":{"rendered":"Le SAI Kazakhstan c\u00e9l\u00e8bre son 25e anniversaire"},"content":{"rendered":"\n

En 2021, la Commission des comptes pour le contr\u00f4le de l’ex\u00e9cution du budget de la R\u00e9publique (“Commission des comptes”) – l’institution sup\u00e9rieure de contr\u00f4le (ISC) de la R\u00e9publique du Kazakhstan – f\u00eatera son 25e anniversaire. Le comit\u00e9 des comptes effectue des \u00e9valuations compl\u00e8tes et ind\u00e9pendantes des activit\u00e9s des entit\u00e9s gouvernementales, dans le but d’identifier les lacunes, de g\u00e9rer les risques et de formuler des recommandations en vue d’une performance plus efficace.<\/p>\n\n\n\n

Depuis sa cr\u00e9ation en 1996 par d\u00e9cret du pr\u00e9sident, la commission des comptes a effectu\u00e9 1 500 mesures de contr\u00f4le, qui ont permis de restituer au Tr\u00e9sor plus de 7 milliards de tenges (environ 16,3 millions de dollars am\u00e9ricains ou 13,8 millions d’euros). Les v\u00e9rificateurs participent activement \u00e0 l’\u00e9laboration des lois et des r\u00e8gles ; un certain nombre de lois fiscales et 15 r\u00e9solutions gouvernementales ont \u00e9t\u00e9 modifi\u00e9es sur la base des propositions de l’ISC.<\/p>\n\n\n\n

\"Logo<\/a><\/figure>\n\n\n\n

La Constitution \u00e9tablit la composition de la commission des comptes et la proc\u00e9dure d’approbation de ses rapports. Le chef de l’\u00c9tat nomme le pr\u00e9sident de l’ISC et deux de ses huit membres. Les six autres membres sont nomm\u00e9s par les deux chambres du Parlement : trois par le S\u00e9nat et trois par le Mazhilis. Le Parlement, lors d’une session conjointe des Chambres, approuve le rapport de la Commission des comptes sur l’ex\u00e9cution du budget national.<\/p>\n\n\n\n

La commission des comptes a \u00e9volu\u00e9 au fil des ans, passant d’une petite agence \u00e0 une organisation faisant autorit\u00e9. En 2004, conform\u00e9ment au code budg\u00e9taire du Kazakhstan, l’ISC a commenc\u00e9 \u00e0 effectuer des contr\u00f4les de conformit\u00e9 et des audits financiers, et en 2008, avec la r\u00e9vision du code budg\u00e9taire, elle a commenc\u00e9 \u00e0 s’assurer de l’efficience et de l’efficacit\u00e9 des d\u00e9penses.<\/p>\n\n\n\n

En 2013, dans le cadre de la strat\u00e9gie pr\u00e9sidentielle “Kazakhstan 2050”, le gouvernement a pris des mesures initiales pour mettre en place un syst\u00e8me complet d’audit public bas\u00e9 sur les normes internationales. La loi de 2015 sur l’audit public et le contr\u00f4le financier a d\u00e9fini le r\u00f4le des audits publics, ainsi que les pouvoirs et les activit\u00e9s des entit\u00e9s impliqu\u00e9es dans les audits.<\/p>\n\n\n\n

La loi a charg\u00e9 la commission des comptes de r\u00e9aliser des audits financiers et de conformit\u00e9, ainsi que des audits de performance sur des sujets sp\u00e9cifiques, tels que la protection de l’environnement, les technologies de l’information, la gestion de la dette publique et l’administration des imp\u00f4ts et des douanes. La loi a \u00e9galement cr\u00e9\u00e9 une institution charg\u00e9e d’effectuer des audits des structures du secteur parapublic, telles que les entreprises publiques et les soci\u00e9t\u00e9s anonymes, en mettant l’accent sur l’utilisation efficace des fonds budg\u00e9taires et des actifs de l’\u00c9tat.<\/p>\n\n\n\n

La commission des comptes a \u00e9labor\u00e9 des normes g\u00e9n\u00e9rales d’audit, des proc\u00e9dures pour la r\u00e9alisation de certains types d’audits, des r\u00e8gles pour la planification et la r\u00e9alisation d’audits publics, ainsi qu’un code de d\u00e9ontologie pour les employ\u00e9s. L’ISC pr\u00e9voit d’\u00e9laborer plus de 30 documents d’ici 2022, y compris des statuts et un cadre m\u00e9thodologique pour les audits et la surveillance financi\u00e8re qui s’aligne sur les normes internationales, dans le but d’accro\u00eetre la transparence et l’efficacit\u00e9 des d\u00e9penses budg\u00e9taires.<\/p>\n\n\n\n

Dans le cadre de cinq organisations internationales – l’INOSAI, l’ASOSAI (Organisation asiatique des institutions sup\u00e9rieures de contr\u00f4le des finances publiques), l’EUROSAI (Organisation europ\u00e9enne des institutions sup\u00e9rieures de contr\u00f4le des finances publiques), l’ECOSAI (Organisation de coop\u00e9ration \u00e9conomique des institutions sup\u00e9rieures de contr\u00f4le des finances publiques) et le Conseil des pr\u00e9sidents des organes supr\u00eames de contr\u00f4le financier des \u00c9tats membres de la Communaut\u00e9 des \u00c9tats ind\u00e9pendants – la Commission des comptes collabore et \u00e9change des bonnes pratiques avec les ISC d’autres pays.<\/p>\n\n\n\n

En outre, en tant que membre de cinq groupes de travail, task forces et comit\u00e9s de l’INTOSAI, la commission des comptes travaille en \u00e9troite collaboration avec ses coll\u00e8gues sur les audits environnementaux, les indicateurs nationaux cl\u00e9s et le renforcement des capacit\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"

En 2021, la Commission des comptes pour le contr\u00f4le de l’ex\u00e9cution du budget de la R\u00e9publique (“Commission des comptes”) – l’institution sup\u00e9rieure de contr\u00f4le (ISC) de la R\u00e9publique du Kazakhstan – f\u00eatera son 25e anniversaire. Le comit\u00e9 des comptes effectue des \u00e9valuations compl\u00e8tes et ind\u00e9pendantes des activit\u00e9s des entit\u00e9s gouvernementales, dans le but d’identifier les lacunes, de g\u00e9rer les risques et de formuler des recommandations en vue d’une performance plus efficace. Depuis sa cr\u00e9ation en 1996…<\/p>\n","protected":false},"author":88,"featured_media":7575,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2111,2068],"content-tags":[1894,1839],"country":[3113],"region":[2127],"section":[],"coauthors":[],"class_list":["post-15565","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-ete-2021","journal-categories-nouvelles-en-bref","content-tags-ameliorer-lefficacite","content-tags-anniversaire","country-kazakhstan-fr","region-asosai-fr"],"acf":[],"yoast_head":"\nLe SAI Kazakhstan c\u00e9l\u00e8bre son 25e anniversaire - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/sai-kazakhstan-25th-anniversary\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le SAI Kazakhstan c\u00e9l\u00e8bre son 25e anniversaire - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"En 2021, la Commission des comptes pour le contr\u00f4le de l'ex\u00e9cution du budget de la R\u00e9publique ("Commission des comptes") - l'institution sup\u00e9rieure de contr\u00f4le (ISC) de la R\u00e9publique du Kazakhstan - f\u00eatera son 25e anniversaire. 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