{"id":8332,"date":"2023-02-14T09:24:04","date_gmt":"2023-02-14T14:24:04","guid":{"rendered":"https:\/\/intosai.nclud.com\/?page_id=8332"},"modified":"2026-10-26T01:07:42","modified_gmt":"2026-10-26T05:07:42","slug":"home","status":"publish","type":"page","link":"https:\/\/intosaijournal.org\/fr\/","title":{"rendered":"Accueil"},"content":{"rendered":"\n
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\n <\/span>Notre \u00e9dition actuelle <\/div>\n
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Q3 2026<\/h1>\n <\/div>\n
\n L’innovation dans les audits de performance : outils, techniques et transformation <\/div>\n
\n L’audit de performance \u00e9volue, et ce num\u00e9ro examine comment. Qu’il s’agisse de d\u00e9velopper de nouvelles capacit\u00e9s en mati\u00e8re d’audit de performance, d’utiliser de nouveaux outils et des m\u00e9thodes analytiques innovantes ou encore de recourir \u00e0 des techniques originales fond\u00e9es sur les donn\u00e9es, les auditeurs trouvent des moyens plus efficaces d’\u00e9valuer la performance des programmes du secteur public et de formuler des conclusions qui d\u00e9bouchent sur de r\u00e9els changements pour les citoyens et les collectivit\u00e9s que ces programmes sont cens\u00e9s servir. <\/div>\n
\n \n View Issue <\/a>\n \n Download PDF \n \n <\/svg>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n\n
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\n Articles en vedette <\/div>\n
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\n \"\" <\/div>\n
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\n Du myst\u00e8re \u00e0 la pratique : comment la Cour des comptes nationale de Su\u00e8de aborde l’IA dans ses audits de performance <\/div>\n
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Au sein des Institutions sup\u00e9rieures de contr\u00f4le, les discussions sur l\u2019intelligence artificielle (IA) sont souvent centr\u00e9es sur la technologie. Elles mettent en avant les mod\u00e8les, l\u2019infrastructure des donn\u00e9es, les cadres de gouvernance et le potentiel futur. Les d\u00e9bats sur l\u2019IA sont souvent entour\u00e9s d\u2019une certaine aura de myst\u00e8re ; les applications pratiques ont tendance \u00e0 \u00eatre confondues avec des id\u00e9es plus visionnaires telles que les agents autonomes, voire l\u2019informatique quantique. Pour de nombreux auditeurs, cela peut donner l\u2019impression que l\u2019IA est complexe, voire parfois intimidante.<\/p>\n <\/div>\n

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\n Gellerbrant Hagberg <\/div>\n
\n Su\u00e8de <\/div>\n
\n EUROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n De la conformit\u00e9 \u00e0 l\u2019\u00e9valuation des performances : la transition vers l\u2019audit de performance du Bureau d\u2019audit d\u2019\u00c9tat et du contr\u00f4le administratif <\/div>\n
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Dans un monde en mutation rapide et confront\u00e9 \u00e0 des d\u00e9fis croissants, les gouvernements sont plus que jamais appel\u00e9s \u00e0 pr\u00e9senter des conclusions concr\u00e8tes, \u00e0 fournir des services publics de haute qualit\u00e9 et \u00e0 g\u00e9rer les ressources disponibles de mani\u00e8re efficace, efficiente et responsable. Face \u00e0 ces changements, l\u2019audit public n\u2019est plus seulement consid\u00e9r\u00e9 comme un moyen de garantir le respect des lois et des protocoles, mais aussi comme un outil permettant d\u2019\u00e9valuer la performance et de mesurer l\u2019influence r\u00e9elle des politiques et des programmes gouvernementaux sur la vie des citoyens.<\/p>\n <\/div>\n

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\n Faraj <\/div>\n
\n La Palestine <\/div>\n
\n ARABOSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Au-del\u00e0 des apparences : exploiter les informations fournies par les communaut\u00e9s, les donn\u00e9es spatiales et la v\u00e9rification sous-marine pour renforcer les audits environnementaux <\/div>\n
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Les v\u00e9rifications environnementales, en particulier dans les aires marines prot\u00e9g\u00e9es, se heurtent \u00e0 des difficult\u00e9s pour obtenir des preuves fiables, car les conditions environnementales \u00e9voluent souvent progressivement et ne sont pas enti\u00e8rement\u00a0 refl\u00e9t\u00e9es dans les registres de surveillance de routine. Ces difficult\u00e9s peuvent n\u00e9cessiter une approche allant au-del\u00e0 des m\u00e9thodes d\u2019audit conventionnelles.<\/p>\n <\/div>\n

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\n Nausha , Niyazy , Aiman , Ibrahim Jaleel , Muaza <\/div>\n
\n Maldives <\/div>\n
\n ASOSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Les derni\u00e8res nouvelles<\/h2>\n \n Nouvelles <\/a>\n <\/div>\n
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\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
\n \"\" <\/div>\n
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\n Un s\u00e9minaire international sur la pr\u00e9vention de la d\u00e9sertification et l’audit du d\u00e9veloppement durable s’est tenu en Chine <\/div>\n
\n October 24, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
\n \n
\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
\n \"\" <\/div>\n
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\n Appel \u00e0 manifestation d’int\u00e9r\u00eat : rejoignez le conseil d’administration de l’IDI <\/div>\n
\n October 14, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Nouvelles en bref<\/div>\n
\n \"\" <\/div>\n
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\n La revue de l’INTOSAI remercie Pete Knopes pour ses 19 ann\u00e9es de soutien et d’engagement <\/div>\n
\n September 29, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Nouvelles <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n D\u00e9couvrez notre contenu <\/h3>\n
\n Explorez nos articles techniques, nos points forts et les nouvelles de l’INTOSAI par th\u00e8me. <\/div>\n <\/div>\n
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\n audit des catastrophes<\/a>\n <\/div>\n
\n sexe<\/a>\n <\/div>\n
\n rapport d’audit<\/a>\n <\/div>\n
\n pr\u00e9voyance<\/a>\n <\/div>\n
\n enqu\u00eates publiques<\/a>\n <\/div>\n
\n audit sur l’\u00e9galit\u00e9 des chances<\/a>\n <\/div>\n
\n l'Initiative de D\u00e9veloppement de l'INTOSAI<\/a>\n <\/div>\n
\n Brigitte Hansen<\/a>\n <\/div>\n
\n Pacifique<\/a>\n <\/div>\n
\n environnements complexes et difficiles<\/a>\n <\/div>\n
\n hommage<\/a>\n <\/div>\n
\n l’esprit humain<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Au cas o\u00f9 vous l’auriez manqu\u00e9<\/h2>\n \n Nos articles <\/a>\n <\/div>\n
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\n \"IJGA \n
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\n Q2 2026 <\/div>\n
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Vol. 53, n\u00b0 2 <\/div>\n
Audits financiers et m\u00e9canismes de bonne gouvernance : \u00e9tudes de cas par pays<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
\n \n
\n \"INTOSAI \n
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\n Q1 2026- INCOSAI XXV <\/div>\n
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Vol. 53 n\u00b0 1<\/div>\n
\u00c9dition sp\u00e9ciale INCOSAI XXV<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n \"\" \n
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\n Q4 2025 <\/div>\n
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Vol. 52 n\u00b0 4<\/div>\n
Num\u00e9ro sp\u00e9cial : L’ind\u00e9pendance de l’institution sup\u00e9rieure de contr\u00f4le des finances publiques<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Nos articles <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n \u00c0 propos du journal <\/h2>\n
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En tant que publication officielle de l’INTOSAI, la Revue internationale de l’audit gouvernemental (la Revue) a \u00e9t\u00e9 cr\u00e9\u00e9e pour soutenir la coop\u00e9ration, la collaboration et l’am\u00e9lioration continue de la communication entre les ISC et la communaut\u00e9 de l’audit au sens large. La revue vise \u00e0 promouvoir l’avancement des proc\u00e9dures et des techniques d’audit gouvernemental, ainsi que l’\u00e9change d’id\u00e9es et d’exp\u00e9riences dans le domaine de la comptabilit\u00e9 publique et du contr\u00f4le financier.<\/span><\/p>\n <\/div>\n \n \u00c0 propos de nous <\/a>\n <\/div>\n\n

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\n \"\" <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n\n
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\n Les soumissions <\/div>\n
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\n Vous souhaitez figurer dans le Journal ? <\/h3>\n <\/div>\n
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\n L’IJGA vise \u00e0 aider les ISC \u00e0 renforcer leurs capacit\u00e9s en mettant en \u00e9vidence les exp\u00e9riences, les outils, les conseils et les meilleures pratiques mutuellement b\u00e9n\u00e9fiques. 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