{"id":30614,"date":"2024-09-30T08:00:00","date_gmt":"2024-09-30T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=30614"},"modified":"2024-09-29T23:39:13","modified_gmt":"2024-09-30T03:39:13","slug":"lettre-du-president-de-lintosai-limportance-du-role-des-institutions-superieures-de-controle-en-tant-quauditeurs-externes","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/lettre-du-president-de-lintosai-limportance-du-role-des-institutions-superieures-de-controle-en-tant-quauditeurs-externes\/","title":{"rendered":"Lettre du Pr\u00e9sident de l’INTOSAI : L’importance du r\u00f4le des institutions sup\u00e9rieures de contr\u00f4le en tant qu’auditeurs externes"},"content":{"rendered":"\n

Le pr\u00e9sident de l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI), le ministre Bruno Dantas, dans sa lettre de septembre 2024, explique que les institutions internationales, quelle que soit leur taille, sont principalement financ\u00e9es par les contributions et les fonds publics des pays membres.\nComme ces ressources proviennent des budgets nationaux,les institutions sup\u00e9rieures de contr\u00f4le (ISC) jouent un r\u00f4le crucial pour assurer la bonne gouvernance, la responsabilit\u00e9 fiscale, la gestion efficace et la transparence. <\/em><\/p>\n\n

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Les institutions internationales, quelle que soit leur taille, sont principalement financ\u00e9es par les contributions et les fonds publics des pays membres.\nComme ces ressources proviennent des budgets nationaux, les institutions sup\u00e9rieures de contr\u00f4le (ISC) jouent un r\u00f4le crucial pour garantir la bonne gouvernance, la responsabilit\u00e9 fiscale, la gestion efficace et la transparence. <\/p>\n\n

Ant\u00f3nio Guterres, secr\u00e9taire g\u00e9n\u00e9ral de l’Organisation des Nations unies (ONU), souligne que les d\u00e9fis mondiaux appellent des r\u00e9ponses appropri\u00e9es.\nDans notre monde interconnect\u00e9, des organisations telles que l’ONU, la Banque mondiale et le Fonds mon\u00e9taire international jouent un r\u00f4le essentiel dans la r\u00e9solution de probl\u00e8mes tels que la pauvret\u00e9, la sant\u00e9 publique et le changement climatique.\nPour que ces organisations puissent remplir leur mission de mani\u00e8re efficace et responsable, le r\u00f4le des ISC est indispensable. <\/p>\n\n

Ces institutions, charg\u00e9es de superviser la gestion des ressources publiques dans leur pays, \u00e9tendent leur r\u00f4le au-del\u00e0 des fronti\u00e8res nationales en contr\u00f4lant les organisations internationales.\nElles veillent \u00e0 ce que les fonds mondiaux soient g\u00e9r\u00e9s avec int\u00e9grit\u00e9, efficacit\u00e9 et transparence, conform\u00e9ment aux objectifs fix\u00e9s.\nLeur r\u00f4le est essentiel pour la gouvernance mondiale, en renfor\u00e7ant la confiance du public et en am\u00e9liorant les r\u00e9ponses aux crises mondiales. <\/p>\n\n

La d\u00e9claration de Lima a reconnu le r\u00f4le crucial des institutions sup\u00e9rieures de contr\u00f4le (ISC) dans le contr\u00f4le des organisations supranationales dont les d\u00e9penses sont financ\u00e9es par les contributions des pays membres.\nCes contr\u00f4les respectent les m\u00eames principes que ceux qui r\u00e9gissent les ISC au niveau national, mais ils sont adapt\u00e9s aux circonstances sp\u00e9cifiques de chaque organisation internationale. <\/p>\n\n

Le Comit\u00e9 des commissaires aux comptes des Nations unies, cr\u00e9\u00e9 en 1946 pour contr\u00f4ler l’ONU, ses fonds et ses programmes, est un excellent exemple de ce r\u00f4le mondial.\nCompos\u00e9 de trois membres issus des diff\u00e9rentes ISC des \u00c9tats membres et \u00e9lus par l’Assembl\u00e9e g\u00e9n\u00e9rale pour un mandat de six ans, le Comit\u00e9 est charg\u00e9 de v\u00e9rifier les op\u00e9rations financi\u00e8res, la conformit\u00e9 et l’efficacit\u00e9 des proc\u00e9dures comptables et financi\u00e8res et des contr\u00f4les internes, afin d’assurer une gestion efficace des Nations unies et de ses entit\u00e9s.\nIl adh\u00e8re aux normes internationales d’audit et \u00e0 d’autres normes accept\u00e9es, promouvant ainsi la transparence et l’obligation de rendre des comptes. <\/p>\n\n

Depuis sa cr\u00e9ation, la Commission a fait appel \u00e0 plusieurs ISC en tant qu’auditeurs externes.\nIl a commenc\u00e9 par l’ISC d’Ukraine (1947-1948), suivie de l’ISC de Su\u00e8de (1947-1949) et de l’ISC du Canada (1947-1956 et 1968-1980).\nCes institutions ont \u00e9t\u00e9 choisies pour leur expertise en mati\u00e8re d’audit public afin de garantir l’impartialit\u00e9 et le respect des normes internationales. <\/p>\n\n

La Cour f\u00e9d\u00e9rale des comptes du Br\u00e9sil (TCU) a \u00e9t\u00e9 \u00e9lue pour rejoindre le Conseil \u00e0 partir de juillet 2024, aux c\u00f4t\u00e9s des ISC de France et de Chine.\nLa TCU a d\u00e9j\u00e0 r\u00e9alis\u00e9 deux audits sur place : l’un aupr\u00e8s de la Mission d’administration int\u00e9rimaire des Nations unies au Kosovo (MINUK) \u00e0 Pristina, et l’autre aupr\u00e8s de la Force des Nations unies charg\u00e9e du maintien de la paix \u00e0 Chypre (UNFICYP), ainsi qu’un audit aupr\u00e8s de la Force int\u00e9rimaire des Nations unies au Liban (FINUL). <\/p>\n\n

La participation internationale est tr\u00e8s b\u00e9n\u00e9fique pour les ISC.\nL’environnement multiculturel favorise l’am\u00e9lioration continue des pratiques d’audit, en donnant aux auditeurs les moyens de traiter des questions complexes et en promouvant une perspective globale.\nL’ISCd<\/em>‘Allemagne(Bundesrechnungshof<\/em>) en est un excellent exemple, l’exp\u00e9rience de son conseil d’administration ayant conduit \u00e0 des innovations technologiques, \u00e0 une formation sp\u00e9cialis\u00e9e et \u00e0 la cr\u00e9ation d’\u00e9quipes pluridisciplinaires. <\/p>\n\n

La collaboration avec le Comit\u00e9 des commissaires aux comptes des Nations unies permet \u00e0 l’INTOSAI d’\u00e9tendre sa port\u00e9e mondiale.\nLe r\u00f4le de chef de file de l’UTC au sein de l’INTOSAI et sa participation au conseil d’administration renforcent la voix de l’organisation au niveau mondial, augmentent sa cr\u00e9dibilit\u00e9 et sa visibilit\u00e9 et la consolident en tant que force essentielle dans la promotion des bonnes pratiques d’audit et de gouvernance publique. <\/p>\n\n

Les ISC jouent un r\u00f4le crucial dans l’am\u00e9lioration de la gouvernance mondiale, b\u00e9n\u00e9ficiant \u00e0 la fois aux organisations internationales et aux institutions elles-m\u00eames en renfor\u00e7ant la capacit\u00e9 technique, en augmentant le prestige et en \u00e9largissant l’influence.\nCes th\u00e8mes ont fait l’objet de discussions approfondies lors du Congr\u00e8s international de l’audit organis\u00e9 par l’ISC du Chili en septembre, qui a pr\u00e9c\u00e9d\u00e9 l’entr\u00e9e de la TCU \u00e0 la Commission des comptes de l’ONU. <\/p>\n\n

L’INTOSAI s’est engag\u00e9e \u00e0 promouvoir le r\u00f4le des ISC au sein des organisations internationales, en reconnaissant leur expertise et leur ind\u00e9pendance dans le contr\u00f4le des ressources publiques.\nEn travaillant ensemble, nous pouvons \u00e9tendre notre influence mondiale, renforcer l’int\u00e9grit\u00e9 et la transparence, et diffuser les bonnes pratiques d’audit et de gouvernance publique dans le monde entier. <\/p>\n\n

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Le pr\u00e9sident de l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI), le…<\/p>\n","protected":false},"author":8,"featured_media":22573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2878],"country":[2897],"region":[2870],"news-type":[2888],"coauthors":[3291],"class_list":["post-30614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-fr","country-brazil-5-fr","region-olacefs-de-fr","news-type-inside-intosai-fr"],"acf":[],"yoast_head":"\nLettre du Pr\u00e9sident de l'INTOSAI : L'importance du r\u00f4le des institutions sup\u00e9rieures de contr\u00f4le en tant qu'auditeurs externes - 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\" 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