{"id":20373,"date":"2023-08-03T10:33:28","date_gmt":"2023-08-03T14:33:28","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20373"},"modified":"2023-08-03T10:50:49","modified_gmt":"2023-08-03T14:50:49","slug":"sai-ireland-chairs-performance-audit-subcommittee-pas","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/sai-ireland-chairs-performance-audit-subcommittee-pas\/","title":{"rendered":"L’ISC d’Irlande pr\u00e9side le sous-comit\u00e9 d’audit de performance (PAS)"},"content":{"rendered":"\n

Le 12 janvier 2023, le Bureau du contr\u00f4leur et v\u00e9rificateur g\u00e9n\u00e9ral de l’Institution sup\u00e9rieure de contr\u00f4le d’Irlande (SAI Ireland) a c\u00e9l\u00e9br\u00e9 le centenaire de sa cr\u00e9ation.<\/p>\n\n\n\n

Audit de performance<\/strong><\/h2>\n\n\n\n

Depuis sa cr\u00e9ation, l’ISC d’Irlande s’est traditionnellement concentr\u00e9e sur l’audit annuel des comptes de cr\u00e9dits et des \u00e9tats financiers des organismes relevant de sa comp\u00e9tence, actuellement de l’ordre de 290 organismes et de 270 milliards d’euros de fonds publics. Cependant, en 1993, l’ISC d’Irlande a re\u00e7u le pouvoir l\u00e9gislatif d’effectuer des audits de performance. Contribuer \u00e0 l’am\u00e9lioration de l’administration publique par le biais de l’audit de performance est devenu l’un des principaux objectifs de l’ISC d’Irlande. L’importance de cette responsabilit\u00e9 signifie que la Direction de l’audit de performance s’est vu allouer des ressources croissantes au fil des ans et a actuellement un objectif de 25 rapports \u00e0 publier par an.<\/p>\n\n\n\n

Orient\u00e9 vers l’international<\/strong><\/h2>\n\n\n\n

L’ISC d’Irlande coop\u00e8re avec d’autres ISC et bureaux d’audit \u00e0 l’\u00e9chelle mondiale et est un membre actif de la communaut\u00e9 INTOSAI. Actuellement, M. Andy Harkness, directeur de l’audit, est observateur \u00e0 la sous-commission d’audit et de comptabilit\u00e9 financi\u00e8re de l’INTOSAI, tandis que Mme Deirdre Quaid, directrice de l’audit, est membre de la commission des normes professionnelles de l’INTOSAI. Par ailleurs, Mme Colette Drinan, Secr\u00e9taire et Directrice de l’Audit, est membre du Comit\u00e9 Consultatif d’Evaluation et d’Audit de l’Organisation de l’Aviation Civile Internationale, agence sp\u00e9cialis\u00e9e des Nations Unies.<\/p>\n\n\n\n

En outre, l’ISC d’Irlande participe \u00e0 un certain nombre de groupes de travail internationaux, notamment les groupes de travail de l’EUROSAI et de l’INTOSAI sur l’audit environnemental.<\/p>\n\n\n\n

PAS INTOSAI<\/strong><\/h2>\n\n\n\n

Lors de l’INCOSAI, en novembre 2022, l’ISC d’Irlande a \u00e9t\u00e9 ratifi\u00e9e en tant que nouvelle pr\u00e9sidente de la sous-commission d’audit de performance (PAS) de l’INTOSAI. PAS est responsable du d\u00e9veloppement et de la maintenance des normes d’audit de performance de l’INTOSAI. L’existence de normes claires pour le travail des ISC est cruciale pour la cr\u00e9dibilit\u00e9 et l’efficacit\u00e9 des bureaux d’audit ind\u00e9pendants.<\/p>\n\n\n\n

Assembl\u00e9e annuelle du PAS<\/strong><\/h2>\n\n\n\n

L’ISC d’Irlande a accueilli la r\u00e9union annuelle du PAS en mars 2023 au ch\u00e2teau de Dublin. Un certain nombre de sujets cl\u00e9s ont \u00e9t\u00e9 abord\u00e9s au cours de la r\u00e9union, notamment le maintien programm\u00e9 des normes d’audit de performance et les termes de r\u00e9f\u00e9rence du PAS. Le th\u00e8me du partage des connaissances a \u00e9t\u00e9 soutenu par des pr\u00e9sentations et des discussions sur l’analyse et la visualisation des donn\u00e9es, l’audit de la performance environnementale, l’examen de la qualit\u00e9 et l’impact des rapports et l’impact de la science et de la technologie.<\/p>\n\n\n\n

De plus amples informations sur le travail de PAS et la r\u00e9union annuelle de PAS sont disponibles ici<\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"

Le 12 janvier 2023, le Bureau du contr\u00f4leur et v\u00e9rificateur g\u00e9n\u00e9ral de l’Institution sup\u00e9rieure de…<\/p>\n","protected":false},"author":161,"featured_media":20524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2878],"country":[3538],"region":[],"news-type":[2888],"coauthors":[3537],"class_list":["post-20373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-fr","country-ireland-fr","news-type-inside-intosai-fr"],"acf":[],"yoast_head":"\nL'ISC d'Irlande pr\u00e9side le sous-comit\u00e9 d'audit de performance (PAS) - 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\/sai-ireland-chairs-performance-audit-subcommittee-pas\/\" \/>\n<meta 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