{"id":25198,"date":"2024-03-05T11:49:21","date_gmt":"2024-03-05T16:49:21","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=25198"},"modified":"2024-03-05T23:14:40","modified_gmt":"2024-03-06T04:14:40","slug":"appliquer-les-normes-et-assurer-la-qualite-des-audits","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/","title":{"rendered":"Appliquer les normes et assurer la qualit\u00e9 des audits"},"content":{"rendered":"\n

Auteur : Meresimani Vosawale-Katuba, Directeur – Pacifique Sud, PASAI<\/p>\n\n\n\n

Une fois que le Bureau de l’Auditeur g\u00e9n\u00e9ral (BVG) des Fidji a mis en place une fonction d’assurance qualit\u00e9 (AQ) en 2017, les avantages ont d\u00e9pass\u00e9 l’assurance que les missions d’audit de l’ISC \u00e9taient conformes aux normes ISSAI. Elle a \u00e9galement permis \u00e0 l’ISC de mettre en \u0153uvre des am\u00e9liorations de sa m\u00e9thodologie d’audit et de son syst\u00e8me de contr\u00f4le qualit\u00e9 (CQ).<\/p>\n\n\n\n

Bien que l’assurance qualit\u00e9 ait \u00e9t\u00e9 un terrain inconnu pour l’OAG des Fidji, certains \u00e9l\u00e9ments ont mis la nouvelle fonction sur la voie de la r\u00e9ussite.<\/p>\n\n\n\n

\"\"
Carte des Fidji, Source : Adobe Stock Images, Olli<\/figcaption><\/figure>\n\n\n\n

La nouvelle \u00e9quipe d’assurance qualit\u00e9 n’\u00e9tait compos\u00e9e que de deux membres du personnel, mais ceux-ci disposaient de solides connaissances techniques et d’une exp\u00e9rience appropri\u00e9e en mati\u00e8re d’audit. Ils b\u00e9n\u00e9ficiaient en outre du soutien de l’Auditeur g\u00e9n\u00e9ral et de son \u00e9quipe de direction.<\/p>\n\n\n\n

L’\u00e9quipe a b\u00e9n\u00e9fici\u00e9 de la formation d’une semaine dispens\u00e9e par l’initiative de d\u00e9veloppement de l’INTOSAI \u00e0 l’intention des examinateurs de l’AQ et a utilis\u00e9 le manuel d’assurance qualit\u00e9 de la PASAI comme r\u00e9f\u00e9rence utile pour guider ses activit\u00e9s. L’\u00e9quipe disposait \u00e9galement de mat\u00e9riel d’AQ de l’AFROSAI-E et de conseils de l’Audit Office de Tasmanie (dans le cadre d’un programme de jumelage des ISC financ\u00e9 par le minist\u00e8re australien des Affaires \u00e9trang\u00e8res et du Commerce).<\/p>\n\n\n\n

Enfin, l’OAG disposait d\u00e9j\u00e0 d’un syst\u00e8me de CQ efficace et d’une m\u00e9thodologie d’audit document\u00e9e, fond\u00e9e sur les normes ISSAI. Cela a permis de mesurer le travail de l’OAG par rapport \u00e0 un point de r\u00e9f\u00e9rence au cours d’un examen d’AQ.<\/p>\n\n\n\n

L’\u00e9quipe d’assurance qualit\u00e9 a fait rapport directement \u00e0 l’Auditeur g\u00e9n\u00e9ral et a rapidement mis en place une base de donn\u00e9es des r\u00e9sultats de tous ses examens d’assurance qualit\u00e9. Cette base de donn\u00e9es mettait en \u00e9vidence les \u00ab domaines cl\u00e9s \u00bb sur lesquels les \u00e9quipes d’audit devaient travailler. L’\u00e9quipe a organis\u00e9 des s\u00e9ances de sensibilisation aux constatations importantes ou r\u00e9currentes issues des examens d’assurance qualit\u00e9. Elle a organis\u00e9 des sessions distinctes pour les personnes charg\u00e9es de la pr\u00e9paration et de la r\u00e9vision des documents de travail. <\/p>\n\n\n\n

La composition de l’\u00e9quipe d’AQ a chang\u00e9 depuis sa cr\u00e9ation, mais elle continue d’organiser des s\u00e9ances de sensibilisation afin que les coll\u00e8gues gardent \u00e0 l’esprit les \u00ab domaines cl\u00e9s \u00bb lorsqu’ils r\u00e9alisent des audits.<\/p>\n\n\n\n

Les examens de l’AQ de l’ISC Fidji ont eu pour effet notable que les \u00e9quipes veillent davantage \u00e0 assurer la qualit\u00e9 de leurs mati\u00e8res de travail d’audit et \u00e0 obtenir des preuves d’audit suffisantes et appropri\u00e9es. Les \u00e9quipes de mission d’audit de l’ISC appr\u00e9cient \u00e9galement l’incidence d’une \u00e9valuation des risques suffisante et rigoureuse sur l’approche d’audit planifi\u00e9e. <\/p>\n\n\n\n

Il est important de noter que la fonction d’assurance qualit\u00e9 ind\u00e9pendante a aid\u00e9 l’OAG \u00e0 identifier et \u00e0 traiter les domaines susceptibles d’\u00eatre am\u00e9lior\u00e9s dans sa m\u00e9thodologie d’audit. Il en est r\u00e9sult\u00e9 une approche coh\u00e9rente de la qualit\u00e9 dans l’ensemble de l’ISC. <\/p>\n\n\n\n

Les audits de qualit\u00e9 sont r\u00e9alis\u00e9s lorsque les missions d’audit sont effectu\u00e9es de mani\u00e8re coh\u00e9rente, conform\u00e9ment aux exigences et aux principes des normes ISSAI, dans le cadre d’un syst\u00e8me solide de contr\u00f4le qualit\u00e9 et dans un environnement o\u00f9 les auditeurs pratiquent les principes fondamentaux d’objectivit\u00e9, d’ind\u00e9pendance, d’int\u00e9grit\u00e9 et de comportement \u00e9thique. <\/p>\n\n\n\n

En d’autres termes, la r\u00e9alisation d’audits de qualit\u00e9 prend du temps et n\u00e9cessite la collaboration et l’engagement de toutes les personnes impliqu\u00e9es dans le syst\u00e8me de gestion de la qualit\u00e9 des audits au sein d’une ISC. Il s’agit donc d’un processus d’am\u00e9lioration continue pour l’ISC et son personnel.<\/p>\n\n\n\n

La recherche permanente de meilleures m\u00e9thodes d’audit permet aux ISC de fournir des informations \u00e0 valeur ajout\u00e9e aux entit\u00e9s audit\u00e9es. C’est l\u00e0 le fondement de la valeur ajout\u00e9e pour les citoyens.<\/p>\n\n\n\n

\"\"
Source : SAI Fidji, Adobe Stock Images, rarrarorro<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

Une fois que le Bureau de l’Auditeur g\u00e9n\u00e9ral (BVG) des Fidji a mis en place une fonction d’assurance qualit\u00e9 (AQ) en 2017, les avantages ont d\u00e9pass\u00e9 l’assurance que les missions d’audit de l’ISC \u00e9taient conformes aux normes ISSAI. Elle a \u00e9galement permis \u00e0 l’ISC de mettre en \u0153uvre des am\u00e9liorations de sa m\u00e9thodologie d’audit et de son syst\u00e8me de contr\u00f4le qualit\u00e9 (CQ).<\/p>\n","protected":false},"author":240,"featured_media":25181,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3735],"content-tags":[2040,1767,1845,1753,2028],"country":[3761],"region":[2131],"section":[2133],"coauthors":[3727],"class_list":["post-25198","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2024-fr","content-tags-developpement-des-capacites","content-tags-formation","content-tags-lassurance-qualite","content-tags-le-renforcement-des-capacites","content-tags-les-defis-des-petites-iles","country-fiji-fr","region-pasai-fr","section-articles-en-vedette"],"acf":[],"yoast_head":"\nAppliquer les normes et assurer la qualit\u00e9 des audits - 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\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appliquer les normes et assurer la qualit\u00e9 des audits - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Une fois que le Bureau de l'Auditeur g\u00e9n\u00e9ral (BVG) des Fidji a mis en place une fonction d'assurance qualit\u00e9 (AQ) en 2017, les avantages ont d\u00e9pass\u00e9 l'assurance que les missions d'audit de l'ISC \u00e9taient conformes aux normes ISSAI. Elle a \u00e9galement permis \u00e0 l'ISC de mettre en \u0153uvre des am\u00e9liorations de sa m\u00e9thodologie d'audit et de son syst\u00e8me de contr\u00f4le qualit\u00e9 (CQ).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-06T04:14:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"663\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Meresimani Vosawale Katuba\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/\",\"url\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/\",\"name\":\"Appliquer les normes et assurer la qualit\u00e9 des audits - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png\",\"datePublished\":\"2024-03-05T16:49:21+00:00\",\"dateModified\":\"2024-03-06T04:14:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png\",\"width\":663,\"height\":440,\"caption\":\"Source: PASAI\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Appliquer les normes et assurer la qualit\u00e9 des audits\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#website\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosaijournal.org\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Appliquer les normes et assurer la qualit\u00e9 des audits - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/","og_locale":"fr_FR","og_type":"article","og_title":"Appliquer les normes et assurer la qualit\u00e9 des audits - INTOSAI Journal","og_description":"Une fois que le Bureau de l'Auditeur g\u00e9n\u00e9ral (BVG) des Fidji a mis en place une fonction d'assurance qualit\u00e9 (AQ) en 2017, les avantages ont d\u00e9pass\u00e9 l'assurance que les missions d'audit de l'ISC \u00e9taient conformes aux normes ISSAI. Elle a \u00e9galement permis \u00e0 l'ISC de mettre en \u0153uvre des am\u00e9liorations de sa m\u00e9thodologie d'audit et de son syst\u00e8me de contr\u00f4le qualit\u00e9 (CQ).","og_url":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/","og_site_name":"INTOSAI Journal","article_modified_time":"2024-03-06T04:14:40+00:00","og_image":[{"width":663,"height":440,"url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Written by":"Meresimani Vosawale Katuba"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/","url":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/","name":"Appliquer les normes et assurer la qualit\u00e9 des audits - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage"},"image":{"@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png","datePublished":"2024-03-05T16:49:21+00:00","dateModified":"2024-03-06T04:14:40+00:00","breadcrumb":{"@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PASAI-Cover-Image-1.png","width":663,"height":440,"caption":"Source: PASAI"},{"@type":"BreadcrumbList","@id":"https:\/\/intosaijournal.org\/fr\/journal-entry\/appliquer-les-normes-et-assurer-la-qualite-des-audits\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/fr\/"},{"@type":"ListItem","position":2,"name":"Appliquer les normes et assurer la qualit\u00e9 des audits"}]},{"@type":"WebSite","@id":"https:\/\/intosaijournal.org\/fr\/#website","url":"https:\/\/intosaijournal.org\/fr\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosaijournal.org\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosaijournal.org\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/intosaijournal.org\/fr\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosaijournal.org\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosaijournal.org\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/journal-entry\/25198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/users\/240"}],"version-history":[{"count":5,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/journal-entry\/25198\/revisions"}],"predecessor-version":[{"id":25533,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/journal-entry\/25198\/revisions\/25533"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/media\/25181"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/media?parent=25198"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/journal-categories?post=25198"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/content-tags?post=25198"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/country?post=25198"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/region?post=25198"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/section?post=25198"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/fr\/wp-json\/wp\/v2\/coauthors?post=25198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}