{"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":"2026-03-13T02:49:17","modified_gmt":"2026-03-13T06:49:17","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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Q4 2025<\/h1>\n <\/div>\n
\n Num\u00e9ro sp\u00e9cial : L’ind\u00e9pendance de l’institution sup\u00e9rieure de contr\u00f4le des finances publiques <\/div>\n
\n L’ind\u00e9pendance des institutions sup\u00e9rieures de contr\u00f4le (ISC) est essentielle pour garantir la transparence et le contr\u00f4le des ressources publiques. Lorsqu’elles sont libres de toute ing\u00e9rence, les ISC ind\u00e9pendantes peuvent mener des audits objectifs, rendre compte de leurs conclusions en toute transparence et demander des comptes aux gouvernements sur la mani\u00e8re dont les fonds publics sont g\u00e9r\u00e9s. Ce num\u00e9ro met en lumi\u00e8re les efforts d\u00e9ploy\u00e9s par les ISC pour pr\u00e9server et renforcer leur ind\u00e9pendance face aux d\u00e9fis et aux pressions, et pour cr\u00e9er un secteur public plus responsable. <\/div>\n
\n \n Lire l’\u00e9dition <\/a>\n \n T\u00e9l\u00e9charger le 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 Comprendre les facteurs contextuels qui influent sur l’ind\u00e9pendance des ISC : le projet mondial IDI-OCDE <\/div>\n
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En octobre 2022, l’Initiative de d\u00e9veloppement de l’INTOSAI (IDI) et l’Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE) ont entam\u00e9 une collaboration afin d’\u00e9tudier les d\u00e9fis auxquels sont confront\u00e9es les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) pour pr\u00e9server leur ind\u00e9pendance. Plut\u00f4t que de se concentrer uniquement sur les cadres juridiques, l’objectif \u00e9tait d’examiner l’ind\u00e9pendance des ISC dans une perspective plus large et plus pratique, en tenant compte des pressions informelles, de la dynamique institutionnelle et des r\u00e9alit\u00e9s politiques qui influent sur la mani\u00e8re dont l’ind\u00e9pendance est exerc\u00e9e dans la pratique.<\/p>\n <\/div>\n

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\n G\u00f8rrissen <\/div>\n
\n Norway <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Construire des coalitions, d\u00e9velopper des approches r\u00e9gionales et renforcer la confiance du public pour une plus grande ind\u00e9pendance des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques : perspectives de Mme Helen Clark <\/div>\n
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L’INTOSAI a parcouru un long chemin depuis son premier Congr\u00e8s \u00e0 Cuba en 1953. Sa p\u00e9rennit\u00e9 t\u00e9moigne de la valeur durable de l’audit externe et montre que l’INTOSAI elle-m\u00eame a su r\u00e9sister \u00e0 l’\u00e9preuve du temps en tant qu’organisation professionnelle.\u00a0<\/p>\n <\/div>\n

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\n Clark <\/div>\n
\n New Zealand <\/div>\n
\n PASAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n D\u00e9velopper des approches pertinentes et innovantes pour soutenir l’ind\u00e9pendance des ISC : du M\u00e9canisme de plaidoyer rapide pour l’ind\u00e9pendance des ISC (SIRAM) au Groupe de travail sur l’ind\u00e9pendance des ISC <\/div>\n
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Les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) jouent un r\u00f4le essentiel dans la responsabilit\u00e9, l’int\u00e9grit\u00e9 et la transparence du secteur public. Pour remplir leur r\u00f4le et instaurer la confiance entre les organes de l’\u00c9tat et la soci\u00e9t\u00e9, les ISC doivent \u00eatre ind\u00e9pendantes.\u00a0<\/p>\n <\/div>\n

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\n Yves Ndjemba <\/div>\n
\n Norway <\/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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Nouvelles en bref<\/div>\n
\n \"\" <\/div>\n
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\n Ind\u00e9pendance de l’Office national d’audit et de l’ISC de Mongolie <\/div>\n
\n March 19, 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 Cours en ligne massivement ouvert sur l’audit g\u00e9ospatial des fonds publics disponible <\/div>\n
\n March 12, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
\n \"\" <\/div>\n
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\n UN DESA To Hold Webinar For Launch of the World Public Sector Report 2025 <\/div>\n
\n January 21, 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 de la dette publique<\/a>\n <\/div>\n
\n engagement des parties prenantes<\/a>\n <\/div>\n
\n Workforce Retention<\/a>\n <\/div>\n
\n audit<\/a>\n <\/div>\n
\n technologie<\/a>\n <\/div>\n
\n wgafadc<\/a>\n <\/div>\n
\n audit conjoint<\/a>\n <\/div>\n
\n SAI Tha\u00eflande<\/a>\n <\/div>\n
\n wgkni<\/a>\n <\/div>\n
\n afrosai-e<\/a>\n <\/div>\n
\n audit du secteur public<\/a>\n <\/div>\n
\n Nepal<\/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 \"\" \n
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\n Q3 2025 <\/div>\n
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Vol. 52 n\u00b0 3<\/div>\n
Le r\u00f4le des audits financiers et des m\u00e9canismes de contr\u00f4le des fonds publics<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n \"\" \n
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\n Q2 2025 <\/div>\n
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Vol. 52 No. 2<\/div>\n
L’audit des infrastructures pour la r\u00e9silience et l’innovation<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n Q1 2025 <\/div>\n
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Vol. 52 n\u00b0 1<\/div>\n
Adaptation au changement climatique et audits : \u00c9tudes de cas par pays<\/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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<\/div>\n
\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. Le Journal accepte en permanence des propositions pour chacun de ses num\u00e9ros trimestriels, ainsi que pour des articles d’actualit\u00e9. \r\n\r\n <\/div>\n \n Soumettre un article <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"coauthors":[3352],"class_list":["post-8332","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nAccueil - 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\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accueil - INTOSAI Journal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/fr\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T06:49:17+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jessica Du\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"name\":\"Accueil - 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