{"id":32942,"date":"2025-02-07T08:00:58","date_gmt":"2025-02-07T13:00:58","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=32942"},"modified":"2025-02-06T11:43:54","modified_gmt":"2025-02-06T16:43:54","slug":"la-cma-mene-la-premiere-mission-devaluation-par-les-pairs-pour-le-bureau-de-lauditeur-general-du-pakistan","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/la-cma-mene-la-premiere-mission-devaluation-par-les-pairs-pour-le-bureau-de-lauditeur-general-du-pakistan\/","title":{"rendered":"La CMA m\u00e8ne la premi\u00e8re mission d’\u00e9valuation par les pairs pour le Bureau de l’auditeur g\u00e9n\u00e9ral du Pakistan"},"content":{"rendered":"\n

La Cour g\u00e9n\u00e9rale des comptes (CAG) a effectu\u00e9 sa toute premi\u00e8re mission d’\u00e9valuation par les pairs aupr\u00e8s du Bureau de l’auditeur g\u00e9n\u00e9ral de la R\u00e9publique islamique du Pakistan. Cette initiative a \u00e9t\u00e9 men\u00e9e en vertu du protocole d’accord conclu entre les deux parties et dans le cadre du renforcement de la coop\u00e9ration et de l’\u00e9change d’expertise entre les institutions sup\u00e9rieures de contr\u00f4le financier et comptable. L’objectif est de renforcer la transparence et la responsabilit\u00e9 dans le secteur public tout en am\u00e9liorant l’efficience et l’efficacit\u00e9 des op\u00e9rations d’audit conform\u00e9ment aux meilleures pratiques et normes internationales. <\/p>\n\n

Une \u00e9quipe d’audit sp\u00e9cialis\u00e9e de la GCA s’est rendue au si\u00e8ge du Bureau du v\u00e9rificateur g\u00e9n\u00e9ral du Pakistan et dans plusieurs de ses succursales afin d’\u00e9valuer la conformit\u00e9 de l’organisation avec les normes internationales \u00e9tablies par l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI), en suivant les lignes directrices de l’examen par les pairs (GUID 1900). L’\u00e9tendue du travail comprenait l’\u00e9valuation d’aspects cl\u00e9s tels que l’ind\u00e9pendance institutionnelle, la m\u00e9thodologie d’audit, les m\u00e9canismes de suivi, les contr\u00f4les internes, la gouvernance et le cadre d’assurance qualit\u00e9. Pour ce faire, un examen approfondi des documents, de la l\u00e9gislation, des r\u00e8gles, des r\u00e8glements, des manuels et des instructions pertinents a \u00e9t\u00e9 r\u00e9alis\u00e9. <\/p>\n\n

Le processus d’examen a \u00e9galement comport\u00e9 des r\u00e9unions initiales pour examiner les aspects op\u00e9rationnels et financiers de l’organisation, suivies d’une \u00e9valuation des m\u00e9canismes d’audit par le biais d’examens d’\u00e9chantillons et de conclusions pr\u00e9liminaires. Ces premiers r\u00e9sultats ont \u00e9t\u00e9 discut\u00e9s avec les responsables du Bureau du v\u00e9rificateur g\u00e9n\u00e9ral du Pakistan, ce qui a donn\u00e9 lieu \u00e0 une r\u00e9union finale au cours de laquelle les r\u00e9sultats de l’\u00e9valuation et les recommandations ont \u00e9t\u00e9 pr\u00e9sent\u00e9s. Ces recommandations visent \u00e0 am\u00e9liorer et \u00e0 d\u00e9velopper la performance du Bureau de l’Auditeur G\u00e9n\u00e9ral du Pakistan. <\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour g\u00e9n\u00e9rale des comptes (CAG) a effectu\u00e9 sa toute premi\u00e8re mission d’\u00e9valuation par les…<\/p>\n","protected":false},"author":189,"featured_media":32936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2909],"country":[3122,3010],"region":[879],"news-type":[2910],"coauthors":[3613],"class_list":["post-32942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-fr","country-pakistan-fr","country-saudi-arabia-fr","region-arabosai-fr","news-type-news-in-brief-fr"],"acf":[],"yoast_head":"\nLa CMA m\u00e8ne la premi\u00e8re mission d'\u00e9valuation par les pairs pour le Bureau de l'auditeur g\u00e9n\u00e9ral du Pakistan - 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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