{"id":20755,"date":"2023-10-02T08:00:00","date_gmt":"2023-10-02T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20755"},"modified":"2023-10-01T12:01:26","modified_gmt":"2023-10-01T16:01:26","slug":"lettre-du-president-de-lintosai","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/lettre-du-president-de-lintosai\/","title":{"rendered":"Lettre du pr\u00e9sident de l’INTOSAI"},"content":{"rendered":"\n

Le pr\u00e9sident de l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le (INTOSAI), le ministre Bruno Dantas, dans sa premi\u00e8re lettre ouverte, renforce le r\u00f4le pertinent de ces organisations sur la cr\u00e9dibilit\u00e9 budg\u00e9taire en faveur de la mise en \u0153uvre des ODD.<\/em><\/p>\n\n\n\n

\"Interface<\/p>\n\n\n\n

Les gouvernements du monde entier ont \u00e9t\u00e9 invit\u00e9s \u00e0 fournir un ensemble croissant de services publics, comme le soulignent les objectifs de d\u00e9veloppement durable (ODD) \u00e9tablis dans le cadre de l’Agenda 2030 lanc\u00e9 par les Nations Unies.<\/p>\n\n\n\n

Les demandes sociales deviennent de plus en plus complexes et articul\u00e9es, obligeant les gouvernements nationaux \u00e0 fournir des biens et des services plus rapidement et plus efficacement. D’un autre c\u00f4t\u00e9, les pays sont simultan\u00e9ment confront\u00e9s \u00e0 des d\u00e9fis pour mobiliser et g\u00e9rer les ressources n\u00e9cessaires pour r\u00e9pondre \u00e0 ces demandes, li\u00e9s \u00e0 un fardeau d’endettement notable et \u00e0 des tendances \u00e0 la baisse de la croissance \u00e9conomique et du taux de f\u00e9condit\u00e9 de leurs populations, ce qui implique l’obligation pour les d\u00e9cideurs politiques de surveiller de pr\u00e8s les d\u00e9cisions de leurs gouvernements. capacit\u00e9 financi\u00e8re pour respecter ces engagements.<\/p>\n\n\n\n

Les institutions sup\u00e9rieures de contr\u00f4le jouent un r\u00f4le crucial dans la promotion de la mise en \u0153uvre des ODD, en v\u00e9rifiant la l\u00e9galit\u00e9 et l\u2019exactitude des comptes publics et en garantissant la cr\u00e9dibilit\u00e9 du budget, ce qui contribue directement \u00e0 ce que les gouvernements tiennent leurs promesses de d\u00e9veloppement durable.<\/p>\n\n\n\n

Dans ce contexte, en juillet dernier a vu le lancement du document intitul\u00e9 “Renforcer la cr\u00e9dibilit\u00e9 budg\u00e9taire gr\u00e2ce aux audits externes : un manuel pour les auditeurs”, un manuel qui propose des conseils techniques et des exemples pratiques sur la surveillance des finances publiques par l’audit externe.<\/p>\n\n\n\n

Divis\u00e9 en sept chapitres, le document explore et d\u00e9taille les techniques d’audit, les analyses de cas, les mod\u00e8les de ressources et les meilleures pratiques destin\u00e9es aux auditeurs gouvernementaux qui supervisent les syst\u00e8mes de gestion des finances publiques \u00e0 diff\u00e9rents niveaux. En outre, le manuel fournit une perspective conceptuelle bien structur\u00e9e sur la cr\u00e9dibilit\u00e9 budg\u00e9taire, tout en fournissant des lignes directrices sur le r\u00f4le attendu des ISC dans la promotion de l’int\u00e9grit\u00e9, tant dans le processus de formulation du budget gouvernemental que dans les syst\u00e8mes de gestion financi\u00e8re.<\/p>\n\n\n\n

Ce travail est le r\u00e9sultat d’un effort de collaboration exceptionnel coordonn\u00e9 par le Partenariat budg\u00e9taire international (IBP) et la Division des institutions publiques et du gouvernement num\u00e9rique du D\u00e9partement des affaires \u00e9conomiques et sociales des Nations Unies (DPIDG\/UNDESA) et d\u00e9velopp\u00e9 au cours d’une p\u00e9riode de deux ans. collaboration d’un an avec des auditeurs des institutions sup\u00e9rieures de contr\u00f4le d’Argentine, du Br\u00e9sil, de G\u00e9orgie, d’Indon\u00e9sie, du Maroc, des Philippines, d’Ouganda et de Zambie. Le manuel a \u00e9galement \u00e9t\u00e9 \u00e9labor\u00e9 avec la participation d’autres ISC et les contributions de la soci\u00e9t\u00e9 civile, d’organisations internationales et d’experts en finances publiques.<\/p>\n\n\n\n

Intosai, en tant qu’entit\u00e9 charg\u00e9e de soutenir les ISC dans leurs missions et en tant que lieu pour construire et promouvoir l’\u00e9change de connaissances et de capacit\u00e9s pour la coop\u00e9ration entre ces institutions, a \u00e9galement contribu\u00e9 activement au d\u00e9veloppement de ce projet en promouvant des webinaires, des recherches et r\u00e9unions techniques. Lors du 24\u00e8me Congr\u00e8s des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), tenu l’ann\u00e9e derni\u00e8re \u00e0 Rio de Janeiro, au Br\u00e9sil, la discussion sur le manuel a \u00e9t\u00e9 incluse dans le programme officiel de l’\u00e9v\u00e9nement, dans le cadre d’un panel organis\u00e9 par l’UNDESA et l’IBP.<\/p>\n\n\n\n

En tant que membre de la Cour f\u00e9d\u00e9rale des comptes, l’institution sup\u00e9rieure de contr\u00f4le du Br\u00e9sil, j’ai eu l’occasion de r\u00e9aliser des audits et de participer \u00e0 des d\u00e9cisions qui d\u00e9montrent l’impact positif que les ISC peuvent avoir sur la promotion de la l\u00e9galit\u00e9 budg\u00e9taire et de l’exactitude des comptes publics.<\/p>\n\n\n\n

En ce sens, ces derni\u00e8res ann\u00e9es, la Cour a constamment fourni des informations essentielles sur la cr\u00e9dibilit\u00e9 budg\u00e9taire du Br\u00e9sil et a jou\u00e9 un r\u00f4le crucial pour garantir le respect des r\u00e8gles budg\u00e9taires nationales, en proposant des recommandations couvrant des domaines tels que la planification budg\u00e9taire, la transparence budg\u00e9taire, l’allocation d\u00e9centralis\u00e9e des ressources aux gouvernements locaux, suivi budg\u00e9taire et \u00e9valuation des politiques. Ces actions visent \u00e0 promouvoir une gestion plus responsable et efficace des ressources publiques, en renfor\u00e7ant la gouvernance financi\u00e8re du pays.<\/p>\n\n\n\n

Comme d\u00e9crit dans le Manuel, la cr\u00e9dibilit\u00e9 budg\u00e9taire se manifeste dans la fiabilit\u00e9 et la performance des instruments budg\u00e9taires. Dans ce contexte, les ISC jouent un r\u00f4le cl\u00e9 dans l\u2019analyse des \u00e9carts budg\u00e9taires et d\u2019autres risques susceptibles de compromettre la cr\u00e9dibilit\u00e9 du budget gouvernemental. Des budgets fiables sont extr\u00eamement importants pour pr\u00e9server l\u2019int\u00e9grit\u00e9 des ressources publiques, favoriser la confiance dans les institutions et att\u00e9nuer les risques associ\u00e9s \u00e0 la corruption.<\/p>\n\n\n\n

Le lancement opportun de ce manuel nous rappelle la contribution fondamentale que les institutions sup\u00e9rieures de contr\u00f4le peuvent apporter \u00e0 la promotion des objectifs de d\u00e9veloppement durable, et l’INTOSAI a un r\u00f4le essentiel \u00e0 jouer dans la diffusion des meilleures pratiques en mati\u00e8re d’audit gouvernemental.<\/p>\n\n\n\n

Je voudrais exprimer ma plus profonde gratitude \u00e0 tous ceux qui ont particip\u00e9 \u00e0 ce noble projet et inviter toutes les institutions sup\u00e9rieures de contr\u00f4le \u00e0 mettre en \u0153uvre efficacement le manuel. Ensemble, nous pouvons rendre nos syst\u00e8mes de planification et de budg\u00e9tisation plus transparents, plus fiables et plus align\u00e9s sur les objectifs du d\u00e9veloppement durable.<\/p>\n\n\n\n

\"Forma,<\/p>\n","protected":false},"excerpt":{"rendered":"

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