{"id":43709,"date":"2026-09-17T21:57:13","date_gmt":"2026-09-18T01:57:13","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/"},"modified":"2026-09-22T15:23:22","modified_gmt":"2026-09-22T19:23:22","slug":"preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/fr\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/","title":{"rendered":"Pr\u00e9parer les effectifs d&#8217;audit au num\u00e9rique : Le\u00e7ons tir\u00e9es de la mise en \u0153uvre de l&#8217;IA agentique au Contr\u00f4le f\u00e9d\u00e9ral des finances suisse"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"","protected":true},"author":480,"featured_media":43016,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Maurer, M. (2026). \u00ab Dans cette phase cruciale des audits, le r\u00f4le du comptable s'amenuise rapidement. \u00bb Wall Street Journal, avril 2026. https:\/\/www.wsj.com\/cfo-journal\/in-this-critical-part-of-audits-the-accountants-role-is-shrinking-fast-69c7f2bc.\",\"id\":\"29c89aa1-4046-4767-b73d-b5b53bc7f1fa\"},{\"content\":\"Russell, S., &amp; Norvig, P. (2021). \u00ab\u00a0Intelligence artificielle : Une approche moderne (\u00e9dition mondiale).\u00a0\u00bb Pearson Higher Education.\",\"id\":\"b21eda33-2793-4acf-9e1e-4aa9c2f2bfdd\"},{\"content\":\"NVIDIA. (2025). Agents IA. Glossaire NVIDIA. Consult\u00e9 le 24 novembre 2025 sur https:\/\/www.nvidia.com\/en-us\/glossary\/ai-agents\/.\",\"id\":\"0c7e8d33-e5c4-40d2-940b-c934f15297d1\"},{\"content\":\"Masterman, T., Besen, S., Sawtell, M., &amp; Chao, A. (2024). \u00ab\u00a0Le paysage des architectures \u00e9mergentes d\u2019agents IA pour le raisonnement, la planification et l\u2019appel d\u2019outils : Une \u00e9tude.\u00a0\u00bb Pr\u00e9publication arXiv arXiv:2404.11584.\",\"id\":\"9b4581d4-817a-482a-bb88-8b7ca7aa59e5\"},{\"content\":\"Wei, J., Bosma, M., Zhao, V. Y., Guu, K., Yu, A. W., Lester, B., &amp; Le, Q. V. (2021). <em>Les mod\u00e8les linguistiques affin\u00e9s sont des apprenants \u00ab zero-shot \u00bb<\/em>. Pr\u00e9publication arXiv arXiv:2109.01652.\",\"id\":\"475cd352-53b1-4352-8727-36321452234b\"},{\"content\":\"Lewis, P., Perez, E., Piktus, A., Petroni, F., Karpukhin, V., Goyal, N., K\u00fcttler, H., Lewis, M., Yih, W., Rockt\u00e4schel, T., et al. (2020). \u00ab\u00a0G\u00e9n\u00e9ration augment\u00e9e par la recherche pour les t\u00e2ches de TALN \u00e0 forte intensit\u00e9 de connaissances. Progr\u00e8s dans le domaine des syst\u00e8mes de traitement de l'information neuronale\u00a0\u00bb, 33, 9459\u20139474.\",\"id\":\"2e0648f9-2d37-446f-bdba-49ea3de1af3f\"},{\"content\":\"Huang, X., Liu, W., Chen, X., Wang, X., Wang, H., Lian, D., &amp; Chen, E. (2024). \u00ab\u00a0Comprendre la planification des agents LLM : Une \u00e9tude.\u00a0\u00bb Pr\u00e9publication arXiv arXiv:2402.02716.\",\"id\":\"ef8eafcb-0ed5-4b9f-bf38-619acf560b80\"},{\"content\":\"INTOSAI. (2019). ISSAI 300 : Principes fondamentaux de l\u2019audit de la performance. Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques, Vienne.\",\"id\":\"97bf6592-2911-4d1f-88ac-e18431fe9b52\"},{\"content\":\"INTOSAI. (2019). ISSAI 3000 : Norme relative \u00e0 l\u2019audit de performance. Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques, Vienne.\",\"id\":\"d2e724be-4bcd-4d97-864c-9f8dcf2dda79\"},{\"content\":\"\u00a0Voir \u00e9galement Schreyer, Marco, Gu, Hanchi, Moffitt, Kevin et Vasarhelyi, Miklos A., \u00ab Artificial Intelligence Agentic Auditing \u00bb (25 juillet 2024). Disponible sur SSRN : https:\/\/ssrn.com\/abstract=4909147\",\"id\":\"62de7083-70cf-4219-a38c-1304fa47fa32\"},{\"content\":\"Willig, O., &amp; Schreyer, M. (2026). \u00ab Building a Future Digital Audit Workforce \u00bb. Expert Focus, (4). https:\/\/expertsuisse.ch\/de\/bibliothek\/1097498\/ef-2026-04-gesamtausgabe.\",\"id\":\"8a5ce039-f054-46c8-9c75-7cd6cf6b3bf3\"},{\"content\":\"KPMG. (2025). <em>Les 6 principaux d\u00e9fis de l\u2019audit de l\u2019IA \u2014 et comment les relever<\/em>. Mai 2025. Consult\u00e9 le 16 d\u00e9cembre 2025 sur https:\/\/kpmg.com\/sg\/en\/insights\/ai-and-innovation\/ai-in-internal-audit\/download-guide.html.\",\"id\":\"d94a79d6-3845-4138-9dba-d0726414dd50\"},{\"content\":\"INTOSAI. (2019). ISSAI 100 : Principes fondamentaux du contr\u00f4le des finances publiques. Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques, Vienne.\",\"id\":\"06411e3b-1249-41bb-a8d9-ec687a408256\"},{\"content\":\"INTOSAI. (2019). ISSAI 300 : Principes fondamentaux de l\u2019audit de la performance. Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques, Vienne.\",\"id\":\"eae58fbf-9b0c-471f-b37e-eb3f6106ff2f\"},{\"content\":\"Reavis, J. (28 janvier 2026). <em>Renforcer l\u2019autonomie dans l\u2019IA agentique. Blog de la Cloud Security Alliance<\/em>. Consult\u00e9 le 9 f\u00e9vrier 2026, sur https:\/\/cloudsecurityalliance.org\/blog\/2026\/01\/28\/levels-of-autonomy.\",\"id\":\"6a799cb8-06b3-4a55-bc32-32076256173c\"},{\"content\":\"\u00a0Meijer, E. (2026). Les gardiens des agents. Communications of the ACM, 69(1), 46\u201352. https:\/\/doi.org\/10.1145\/3777544.\",\"id\":\"0c4b7ab6-d966-4a52-917c-858f8fa29eed\"},{\"content\":\"Chakraborti, T., Sreedharan, S., Kulkarni, A., &amp; Kambhampati, S. (2019). <em>Explicabilit\u00e9 ? Lisibilit\u00e9 ? Pr\u00e9visibilit\u00e9 ? Transparence ? Confidentialit\u00e9 ? S\u00e9curit\u00e9 ? Le paysage \u00e9mergent du comportement interpr\u00e9table des agents. Actes de la Conf\u00e9rence internationale sur la planification et l\u2019ordonnancement automatis\u00e9s<\/em>, 29, 86\u201396.\",\"id\":\"5bef7cbf-1152-4ce0-8acd-bf719d20895d\"},{\"content\":\"Kokina, J., Blanchette, S., Davenport, T. H., &amp; Pachamanova, D. (2025). <em>D\u00e9fis et opportunit\u00e9s de l\u2019intelligence artificielle en mati\u00e8re d\u2019audit : Donn\u00e9es issues de la pratique<\/em>. International Journal of Accounting Information Systems, 56, 100734.\",\"id\":\"d5d002a3-daed-44a6-84f9-51e3ace37de1\"},{\"content\":\"INTOSAI. (2019). ISSAI 150 : Comp\u00e9tence de l\u2019auditeur. Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques, Vienne.\",\"id\":\"fdd4f5af-d907-48c1-9284-1416a38528b4\"},{\"content\":\"\u00a0Stryker, C. (14 f\u00e9vrier 2025). <em>Les 5 principaux d\u00e9fis li\u00e9s \u00e0 l\u2019adoption de l\u2019IA pour 2025<\/em>. IBM Think Insights. Consult\u00e9 le 16 d\u00e9cembre 2025, sur https:\/\/www.ibm.com\/think\/insights\/ai-adoption-challenges.\",\"id\":\"46e20a2e-aa3f-4cce-b40e-4172676c1da3\"},{\"content\":\"Murikah, W., Nthenge, J. K., &amp; Musyoka, F. M. (2024). <em>Biais et \u00e9thique des syst\u00e8mes d\u2019IA appliqu\u00e9s \u00e0 l\u2019audit \u2013 Une revue syst\u00e9matique<\/em>. Scientific African, 25, e02281.\",\"id\":\"41623047-35c8-40ad-86ea-e566dfba99b0\"},{\"content\":\"Lacmanovi\u0107, S., &amp; Skare, M. (2025). <em>Audit des biais de l\u2019intelligence artificielle \u2013 Approches actuelles, d\u00e9fis et enseignements tir\u00e9s de la pratique<\/em>. Review of Accounting and Finance (\u00e0 para\u00eetre).\",\"id\":\"6cf9df3f-ef7b-4bac-9cec-615a51a09d2f\"},{\"content\":\"Schreyer, M., M\u00e4der, T., &amp; Flemming, T. R. (2025). <em>Une nouvelle main-d\u2019\u0153uvre num\u00e9rique pour l\u2019audit : L\u2019int\u00e9gration de l\u2019intelligence artificielle agentique dans l\u2019audit interne<\/em>. EXPERTSuisse, Expert Focus, 2025(6), 260-267.\",\"id\":\"1b83dc5e-f542-480f-8d73-afc94d13c5b7\"}]"},"journal-categories":[4561],"content-tags":[1852,1880,1768,926,1923,872],"country":[4466],"region":[2129],"section":[2133],"coauthors":[4548,4549],"class_list":["post-43709","journal-entry","type-journal-entry","status-publish","post-password-required","hentry","journal-categories-q3-2026","content-tags-innovation-en-matiere-daudit","content-tags-intelligence-artificielle","content-tags-linnovation","content-tags-lessons-learned-fr","content-tags-numerisation","content-tags-performance-audit-fr","country-suisse","region-eurosai-fr","section-articles-en-vedette"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pr\u00e9parer les effectifs d&#039;audit au num\u00e9rique : Le\u00e7ons tir\u00e9es de la mise en \u0153uvre de l&#039;IA agentique au Contr\u00f4le f\u00e9d\u00e9ral des finances suisse - 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