{"id":19234,"date":"2019-07-30T08:00:37","date_gmt":"2019-07-30T12:00:37","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/independent-reviews-vital-to-quality-credibility\/"},"modified":"2023-05-19T17:38:12","modified_gmt":"2023-05-19T21:38:12","slug":"independent-reviews-vital-to-quality-credibility","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/fr\/journal-entry\/independent-reviews-vital-to-quality-credibility\/","title":{"rendered":"Les examens ind\u00e9pendants sont essentiels \u00e0 la qualit\u00e9 et \u00e0 la cr\u00e9dibilit\u00e9"},"content":{"rendered":"\n<p>par Brighton Nyanga, responsable du d\u00e9partement Gouvernance des ISC de l&#8217;Initiative de d\u00e9veloppement de l&#8217;INTOSAI<\/p>\n\n\n\n<p>La gestion de la qualit\u00e9 est vitale pour les institutions sup\u00e9rieures de contr\u00f4le (ISC), qu&#8217;il s&#8217;agisse du travail d&#8217;audit ou des rapports de performance. Au cours des derni\u00e8res ann\u00e9es, nous avons fait de grands progr\u00e8s dans l&#8217;am\u00e9lioration des rapports de performance gr\u00e2ce au Cadre de mesure de la performance des ISC (CMP ISC).<\/p>\n\n\n\n<p>En int\u00e9grant les normes internationales des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISSAI) ainsi que les meilleures pratiques mondiales, le cadre de mesure des performances des ISC est un m\u00e9canisme d&#8217;auto-\u00e9valuation, d&#8217;\u00e9valuation par les pairs et d&#8217;\u00e9valuation externe qui permet aux ISC d&#8217;examiner leurs capacit\u00e9s institutionnelles, organisationnelles et professionnelles d&#8217;une mani\u00e8re holistique et fond\u00e9e sur des preuves.<\/p>\n\n\n\n<p>Mais comment les utilisateurs internes et externes d&#8217;un rapport de performance d&#8217;une ISC peuvent-ils s&#8217;assurer de la cr\u00e9dibilit\u00e9 du rapport ? Par le biais d&#8217;examens ind\u00e9pendants.<\/p>\n\n\n\n<p>Les examens ind\u00e9pendants (1) permettent de s&#8217;assurer que les indicateurs et les notes de l&#8217;\u00e9valuation du CMR de l&#8217;ISC sont appliqu\u00e9s correctement et fond\u00e9s sur des preuves suffisantes et appropri\u00e9es ; et (2) de prouver que les r\u00e9sultats appuient une analyse qui m\u00e8ne \u00e0 des conclusions valables.<\/p>\n\n\n\n<p>En tant que responsable op\u00e9rationnel mondial de la mise en \u0153uvre du CMR des ISC, l&#8217;Initiative de d\u00e9veloppement de l&#8217;INTOSAI (IDI) peut effectuer (ou faire effectuer par d&#8217;autres experts du CMR des ISC) un examen ind\u00e9pendant des projets de rapports de performance des ISC ayant r\u00e9cemment achev\u00e9 l&#8217;\u00e9valuation du CMR des ISC.<\/p>\n\n\n\n<p>Cet examen ind\u00e9pendant, r\u00e9alis\u00e9 sans frais pour l&#8217;ISC, donne lieu \u00e0 une &#8220;D\u00e9claration d&#8217;examen ind\u00e9pendant&#8221; \u00e9mise \u00e0 l&#8217;issue de l&#8217;examen, et vise \u00e0 r\u00e9pondre aux questions suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le rapport est-il correct d&#8217;un point de vue factuel ?<\/li>\n\n\n\n<li>La m\u00e9thodologie du CMR de l&#8217;ISC a-t-elle \u00e9t\u00e9 respect\u00e9e en ce qui concerne le processus d&#8217;\u00e9valuation, la notation des indicateurs, le contenu et la structure du rapport d&#8217;\u00e9valuation ?<\/li>\n\n\n\n<li>Existe-t-il des preuves pertinentes et suffisantes pour justifier les notes attribu\u00e9es aux indicateurs ?<\/li>\n\n\n\n<li>Le rapport d&#8217;\u00e9valuation fournit-il une analyse significative des preuves et identifie-t-il les causes profondes de la performance dans les diff\u00e9rents domaines et indicateurs ?<\/li>\n<\/ul>\n\n\n\n<p>Selon les enqu\u00eates men\u00e9es par l&#8217;\u00e9quipe PMF de l&#8217;IDI, la plupart des r\u00e9sultats d&#8217;\u00e9valuation sont utilis\u00e9s par les ISC pour guider la planification strat\u00e9gique et pour identifier les opportunit\u00e9s d&#8217;am\u00e9lioration des efforts de d\u00e9veloppement des capacit\u00e9s.<\/p>\n\n\n\n<p>Les \u00e9valuations ont \u00e9galement \u00e9t\u00e9 utilis\u00e9es pour comparer les performances d&#8217;une ISC aux ISSAI, pour d\u00e9montrer la valeur de l&#8217;ISC et ses avantages pour la soci\u00e9t\u00e9, et pour aider \u00e0 la pr\u00e9paration des rapports annuels.<\/p>\n\n\n\n<p>Gr\u00e2ce \u00e0 une compr\u00e9hension pr\u00e9cise de la position de l&#8217;ISC, la direction de l&#8217;ISC est mieux plac\u00e9e pour mettre en \u0153uvre des interventions appropri\u00e9es et opportunes afin d&#8217;am\u00e9liorer et de maintenir la performance de l&#8217;organisation.<\/p>\n\n\n\n<p>La qualit\u00e9 de ces interventions d\u00e9pend de la qualit\u00e9 des r\u00e9sultats pr\u00e9sent\u00e9s, ce qui fait de l&#8217;examen ind\u00e9pendant une \u00e9tape essentielle du processus d&#8217;\u00e9valuation du CMR de l&#8217;ISC.<\/p>\n\n\n\n<p>Pour plus d&#8217;informations sur les examens ind\u00e9pendants de l&#8217;IDI concernant les \u00e9valuations PMF des ISC, consultez le site <a href=\"http:\/\/www.idi.no\/en\/idi-cpd\/sai-pmf\">http:\/\/www.idi.no\/en\/idi-cpd\/sai-pmf<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La gestion de la qualit\u00e9 est vitale pour les institutions sup\u00e9rieures de contr\u00f4le (ISC), qu&#8217;il s&#8217;agisse du travail d&#8217;audit ou des rapports de performance. Au cours des derni\u00e8res ann\u00e9es, nous avons fait de grands progr\u00e8s dans l&#8217;am\u00e9lioration des rapports de performance gr\u00e2ce au Cadre de mesure de la performance des ISC (CMP ISC).<\/p>\n","protected":false},"author":154,"featured_media":6839,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2069,2095],"content-tags":[1872,1786,1845],"country":[],"region":[],"section":[2639],"coauthors":[],"class_list":["post-19234","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-a-linterieur-de-lintosai","journal-categories-ete-2019","content-tags-credibilite","content-tags-idi-fr","content-tags-lassurance-qualite","section-inside-intosai-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les examens ind\u00e9pendants sont essentiels \u00e0 la qualit\u00e9 et \u00e0 la cr\u00e9dibilit\u00e9 - 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:\/\/intosaijournal.org\/fr\/journal-entry\/independent-reviews-vital-to-quality-credibility\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les examens ind\u00e9pendants sont essentiels \u00e0 la qualit\u00e9 et \u00e0 la cr\u00e9dibilit\u00e9 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"La gestion de la qualit\u00e9 est vitale pour les institutions sup\u00e9rieures de contr\u00f4le (ISC), qu&#039;il s&#039;agisse du travail d&#039;audit ou des rapports de performance. 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