{"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":"2026-07-14T23:22:25","modified_gmt":"2026-07-15T03:22:25","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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Q2 2026<\/h1>\n <\/div>\n
\n Audits financiers et m\u00e9canismes de bonne gouvernance : \u00e9tudes de cas par pays <\/div>\n
\n Les audits financiers et les m\u00e9canismes de contr\u00f4le rigoureux contribuent \u00e0 la bonne gouvernance, \u00e0 la transparence et \u00e0 la confiance dans la gestion des fonds publics. Partout dans le monde, les institutions sup\u00e9rieures de contr\u00f4le ont mis en \u0153uvre des pratiques d\u2019audit innovantes, des approches strat\u00e9giques, des audits s\u2019appuyant sur les technologies et la participation citoyenne, autant d\u2019outils essentiels pour renforcer la responsabilit\u00e9 et pr\u00e9server les ressources publiques. <\/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 Promouvoir la responsabilit\u00e9 budg\u00e9taire : comment l’ISC des Philippines joue un r\u00f4le de premier plan dans la surveillance de la dette publique \u00e0 l’\u00e9chelle mondiale et fait figure de pionni\u00e8re en mati\u00e8re d’audits participatifs <\/div>\n
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Une surveillance rigoureuse des finances publiques est indispensable \u00e0 la bonne gouvernance. Les audits financiers, les audits de la dette publique et les m\u00e9canismes centr\u00e9s sur les citoyens jouent un r\u00f4le essentiel pour garantir la responsabilit\u00e9 en mati\u00e8re de fonds publics et prot\u00e9ger l’int\u00e9grit\u00e9 budg\u00e9taire. Les Philippines offrent un exemple convaincant de la mani\u00e8re dont une Institution sup\u00e9rieure de contr\u00f4le des finances publiques (ISC) peut jouer un r\u00f4le de premier plan au niveau mondial en lan\u00e7ant une initiative majeure de r\u00e9forme de l’audit et en favorisant la collaboration pour renforcer la surveillance de la dette publique. Ensemble, l’audit participatif citoyen (CPA) et la pr\u00e9sidence du Groupe de travail de l’INTOSAI sur la dette publique (WGPD) soulignent l’engagement de la Commission d’audit des Philippines (COA) en faveur de la transparence, de la responsabilit\u00e9 et de la r\u00e9forme du secteur public.<\/p>\n <\/div>\n

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\n Cordoba <\/div>\n
\n Philippines <\/div>\n
\n ASOSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Examen des charges du Programme national de logement du Br\u00e9sil (PMCMV) : enseignements pour garantir la responsabilit\u00e9 dans l’affectation et l’utilisation des fonds publics <\/div>\n
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Si les audits financiers des charges publiques constituent la pierre angulaire de la responsabilit\u00e9 des pouvoirs publics, un aspect crucial des finances publiques \u00e9chappe souvent \u00e0 un examen aussi rigoureux : les pertes de produits li\u00e9es aux charges fiscales. En 2023-2024, l\u2019Institution sup\u00e9rieure de contr\u00f4le des finances publiques du Br\u00e9sil (ISC du Br\u00e9sil) a men\u00e9 un audit des avantages fiscaux f\u00e9d\u00e9raux qui a r\u00e9v\u00e9l\u00e9 d\u2019importantes lacunes en mati\u00e8re de gouvernance et des risques pour la viabilit\u00e9 budg\u00e9taire.<\/p>\n <\/div>\n

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\n Farias <\/div>\n
\n Brazil <\/div>\n
\n OLACEFS <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Audit des d\u00e9clarations financi\u00e8res : meilleures pratiques et impact sur la communication d’informations dans les secteurs publics <\/div>\n
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La publication des \u00e9tats financiers est consid\u00e9r\u00e9e comme un aspect important du renforcement de la transparence et de la responsabilit\u00e9, et donc de la lutte contre la corruption. Les audits financiers men\u00e9s par les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) jouent un r\u00f4le efficace dans l\u2019audit de ces informations. Dans cet article, nous aborderons l’audit de la publication des rapports sectoriels dans le secteur public, en pr\u00e9sentant une \u00e9tude de cas sur ces informations comme un aspect important du renforcement de la transparence et de la responsabilit\u00e9.<\/p>\n <\/div>\n

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\n Accountability State Authority of Egypt- ASA <\/div>\n
\n Egypt <\/div>\n
\n AFROSAI <\/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
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\n Nomination de Mme Manal Mohamed Khairy au poste de vice-pr\u00e9sidente de l’Autorit\u00e9 nationale de contr\u00f4le (ASA) de la R\u00e9publique arabe d’\u00c9gypte <\/div>\n
\n July 13, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
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\n Les ISC du Br\u00e9sil et du Portugal organisent une r\u00e9union internationale sur les approches consensuelles et les modes alternatifs de r\u00e9solution des litiges <\/div>\n
\n June 17, 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 Comment l’IA et l’innovation transforment l’audit <\/div>\n
\n June 15, 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 enqu\u00eate<\/a>\n <\/div>\n
\n planification<\/a>\n <\/div>\n
\n pasai<\/a>\n <\/div>\n
\n engagement communautaire<\/a>\n <\/div>\n
\n base de donn\u00e9es<\/a>\n <\/div>\n
\n gestion de l’information publique<\/a>\n <\/div>\n
\n Fernunterricht<\/a>\n <\/div>\n
\n lignes directrices<\/a>\n <\/div>\n
\n sant\u00e9 publique<\/a>\n <\/div>\n
\n plateforme \u00e9lectronique<\/a>\n <\/div>\n
\n logement<\/a>\n <\/div>\n
\n Haushaltsanalyse<\/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 \"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>
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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> <\/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. 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