{"id":36544,"date":"2025-09-22T03:33:20","date_gmt":"2025-09-22T07:33:20","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=36544"},"modified":"2025-09-22T03:37:09","modified_gmt":"2025-09-22T07:37:09","slug":"congres-de-laipsf-2025-renforcer-limpact-et-la-confiance-dans-le-pacifique","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/congres-de-laipsf-2025-renforcer-limpact-et-la-confiance-dans-le-pacifique\/","title":{"rendered":"Congr\u00e8s de l&#8217;AIPSF 2025 : Renforcer l&#8217;impact et la confiance dans le Pacifique"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">C\u00e9r\u00e9monie d&#8217;ouverture : Un accueil ancr\u00e9 dans la raison d&#8217;\u00eatre<\/h2>\n\n<p>Le 26e Congr\u00e8s de l&#8217;AIPSF a d\u00e9but\u00e9 en Nouvelle-Cal\u00e9donie, accueilli par la Chambre territoriale des comptes Nouvelle-Cal\u00e9donie, marquant un retour sur le site qui l&#8217;avait accueilli pour la derni\u00e8re fois en 2012. Avec une forte participation de tout le Pacifique et au-del\u00e0, le Congr\u00e8s s&#8217;est tenu du 26 au 29 ao\u00fbt 2025 sous le th\u00e8me &#8220;Impact de l&#8217;audit pour une meilleure responsabilit\u00e9 et transparence&#8221;. <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-1024x576.png\" alt=\"\" class=\"wp-image-36460\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/3-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Desmond Wildin, Directeur de l&#8217;audit des Iles Cook, transmet la pr\u00e9sidence du PASAI \u00e0 Florence Bonnafoux, Pr\u00e9sidente de la Chambre territoriale des comptes de Nouvelle-Cal\u00e9donie Source : Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<p>Le pr\u00e9sident de la Nouvelle-Cal\u00e9donie, Alcide Ponga, a accueilli les participants avec une r\u00e9flexion sur le pouvoir des audits &#8211; non pas en tant que simples processus techniques, mais en tant qu&#8217;outils essentiels pour la bonne gouvernance et la confiance du public. Margit Kraker, secr\u00e9taire g\u00e9n\u00e9rale de l&#8217;INTOSAI, qui a salu\u00e9 les progr\u00e8s r\u00e9alis\u00e9s par les ISC du Pacifique, tout en rappelant aux participants les d\u00e9fis persistants auxquels sont confront\u00e9s les petits \u00c9tats insulaires en d\u00e9veloppement (PEID). L&#8217;ambassadrice de France dans le Pacifique, Mme V\u00e9ronique Roger-Lacan, a soulign\u00e9 l&#8217;importance de la coop\u00e9ration r\u00e9gionale et a remerci\u00e9 les ISC pour leurs efforts inlassables en faveur du bien-\u00eatre \u00e9conomique et social des communaut\u00e9s du Pacifique.  <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1024x576.png\" alt=\"\" class=\"wp-image-36449\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Alcide Ponga, pr\u00e9sident de la Nouvelle-Cal\u00e9donie ; (2) Margit Kraker, secr\u00e9taire g\u00e9n\u00e9rale de l&#8217;INTOSAI ; (3) Grant Taylor, contr\u00f4leur et auditeur g\u00e9n\u00e9ral de Nouvelle-Z\u00e9lande ; (4) V\u00e9ronique Roger-Lacan, ambassadrice de France dans le Pacifique. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">R\u00e9flexions sur le discours d&#8217;ouverture : La responsabilit\u00e9 au-del\u00e0 des fronti\u00e8res<\/h2>\n\n<p>Le discours d&#8217;ouverture a \u00e9t\u00e9 prononc\u00e9 par Mme Maria Fuata, directrice g\u00e9n\u00e9rale adjointe de la Communaut\u00e9 du Pacifique (CPS). Elle a appel\u00e9 les ISC \u00e0 assumer leur r\u00f4le non seulement en tant qu&#8217;auditeurs, mais aussi en tant que gardiens de la responsabilit\u00e9 dans le cadre plus large du d\u00e9veloppement du Pacifique. Elle a soulign\u00e9 que les d\u00e9fis d&#8217;aujourd&#8217;hui &#8211; changement climatique, transformation num\u00e9rique, changements \u00e9conomiques &#8211; n\u00e9cessitent des solutions coop\u00e9ratives fond\u00e9es sur des cadres solides et bas\u00e9s sur des preuves.  <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-1024x576.png\" alt=\"\" class=\"wp-image-36444\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/2.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Maria Fuata, directrice g\u00e9n\u00e9rale adjointe de la Communaut\u00e9 du Pacifique (CPS). Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">D\u00e9fis et solutions pour les ISC des petits \u00c9tats insulaires en d\u00e9veloppement<\/h2>\n\n<p>L&#8217;un des premiers grands d\u00e9bats du Congr\u00e8s a port\u00e9 sur la mani\u00e8re dont les petites ISC insulaires peuvent surmonter les contraintes pour se conformer aux normes d&#8217;audit internationales telles que les ISSAI. Sarah Markley, secr\u00e9taire g\u00e9n\u00e9rale adjointe de la PASAI, a anim\u00e9 une table ronde au cours de laquelle les dirigeants ont partag\u00e9 leurs exp\u00e9riences et leurs strat\u00e9gies. <\/p>\n\n<p>L&#8217;auditeur g\u00e9n\u00e9ral d&#8217;Afrique du Sud, Tsakani Maluleke, pr\u00e9sidente de la commission de renforcement des capacit\u00e9s de l&#8217;INTOSAI, a pr\u00e9sent\u00e9 les conclusions d&#8217;un rapport sur les ISC op\u00e9rant dans des contextes complexes. Elle a soulign\u00e9 l&#8217;importance de l&#8217;ind\u00e9pendance des ISC et la n\u00e9cessit\u00e9 de r\u00e9duire les obstacles informels tels que les pressions politiques et les contraintes de ressources. <\/p>\n\n<p>Les dirigeants des ISC, Eriati Tauma Manaima (Kiribati), Imase Taai Kaunatu (Tuvalu), Thomas Holland (Papouasie-Nouvelle-Guin\u00e9e), Benjamin JF Cruz (Guam) et d&#8217;autres, ont d\u00e9taill\u00e9 leur parcours. L&#8217;auditeur g\u00e9n\u00e9ral de Kiribati, M. Manaima, a soulign\u00e9 le besoin de financement, de formation du personnel et de soutien technologique. L&#8217;auditeur g\u00e9n\u00e9ral de Tuvalu, M. Kaunatu, a parl\u00e9 de l&#8217;approche m\u00e9thodique adopt\u00e9e par son bureau pour renforcer l&#8217;ind\u00e9pendance et la r\u00e9silience institutionnelle.  <\/p>\n\n<p>L&#8217;auditeur g\u00e9n\u00e9ral adjoint de Papouasie-Nouvelle-Guin\u00e9e, Thomas Holland, a d\u00e9crit la refonte de son bureau en vue de se conformer aux normes internationales des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISSAI) d&#8217;ici 2020, tandis que l&#8217;auditeur public de Guam, Benjamin JF Cruz, a expliqu\u00e9 comment le d\u00e9veloppement du personnel, la technologie et les relations l\u00e9gislatives ont contribu\u00e9 \u00e0 l&#8217;am\u00e9lioration de la fonction d&#8217;audit. Tuvalu a \u00e9galement r\u00e9alis\u00e9 des progr\u00e8s constants, gr\u00e2ce \u00e0 de nouveaux cadres de gestion financi\u00e8re et \u00e0 un engagement fort en faveur du renforcement des capacit\u00e9s internes. <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-1024x576.png\" alt=\"\" class=\"wp-image-36466\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Thomas Holland, auditeur g\u00e9n\u00e9ral adjoint de Papouasie-Nouvelle-Guin\u00e9e ; (2) Tsakani Maluleke, auditeur g\u00e9n\u00e9ral d&#8217;Afrique du Sud ; (3) Benjamin JF Cruz, auditeur public de Guam ; (4) Sarah Markley, secr\u00e9taire g\u00e9n\u00e9rale adjointe du PASAI ; (5) Imase Taai Kaunatu, auditeur g\u00e9n\u00e9ral de Tuvalu ; (6) Eriati Tauma Manaima, auditeur g\u00e9n\u00e9ral de Kiribati ; (7) Ioanna Taurannang, auditeur principal de l&#8217;Office national d&#8217;audit de Kiribati. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">Am\u00e9liorer la qualit\u00e9 des audits gr\u00e2ce \u00e0 la collaboration r\u00e9gionale<\/h2>\n\n<p>La qualit\u00e9 de l&#8217;audit a \u00e9t\u00e9 au centre de la deuxi\u00e8me table ronde, anim\u00e9e par Meresimani Vosawale-Katuba de la PASAI. Ce groupe a \u00e9tudi\u00e9 la transition vers la norme ISSAI 140 r\u00e9vis\u00e9e et la mani\u00e8re dont les ISC adoptent des syst\u00e8mes de gestion de la qualit\u00e9 de l&#8217;audit (SoAQM). <\/p>\n\n<p>Grant Taylor, contr\u00f4leur et auditeur g\u00e9n\u00e9ral de Nouvelle-Z\u00e9lande, a insist\u00e9 sur la n\u00e9cessit\u00e9 de mettre en place des syst\u00e8mes ax\u00e9s sur le leadership, qui se concentrent sur les risques les plus \u00e9lev\u00e9s et favorisent l&#8217;ouverture au changement. Mme Archana Shirsat, de l&#8217;initiative de d\u00e9veloppement de l&#8217;INTOSAI, a pr\u00e9sent\u00e9 le SoAQM Playbook, un outil pratique pour les ISC qui naviguent dans les exigences de qualit\u00e9, par le biais d&#8217;une pr\u00e9sentation vid\u00e9o enregistr\u00e9e.   <\/p>\n\n<p>Les participants ont partag\u00e9 leurs exp\u00e9riences &#8211; l&#8217;auditeur g\u00e9n\u00e9ral des \u00celes Marshall, Junior Patrick, a parl\u00e9 de la flexibilit\u00e9 offerte par l&#8217;approche \u00e9volutive des nouvelles normes. L&#8217;auditeur g\u00e9n\u00e9ral des Fidji, Finau Nagera, a d\u00e9crit comment les contraintes en mati\u00e8re de ressources ont \u00e9t\u00e9 r\u00e9solues gr\u00e2ce \u00e0 des partenariats externes et \u00e0 un accord de jumelage avec le bureau de l&#8217;auditeur g\u00e9n\u00e9ral de l&#8217;Australie occidentale. L&#8217;auditeur g\u00e9n\u00e9ral de la Nouvelle-Galles du Sud, Bola Oyetunji, a soulign\u00e9 que les syst\u00e8mes de qualit\u00e9 efficaces commencent par une gouvernance et un leadership solides.  <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-1024x576.png\" alt=\"\" class=\"wp-image-36475\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-2.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Pr\u00e9sentation vid\u00e9o d&#8217;Archana Shirsat de l&#8217;Initiative de d\u00e9veloppement de l&#8217;INTOSAI ; (2) Junior Patrick, Auditeur g\u00e9n\u00e9ral des \u00celes Marshall ; (3) Grant Taylor, Contr\u00f4leur et Auditeur g\u00e9n\u00e9ral de Nouvelle-Z\u00e9lande ; (4) Bola Oyetunji, Auditeur g\u00e9n\u00e9ral de Nouvelle-Galles du Sud, Australie ; (5) Finau Nagera, Auditeur g\u00e9n\u00e9ral de Fidji ; (6) Finau Nagera, Auditeur g\u00e9n\u00e9ral de Fidji, participant \u00e0 la table ronde. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">L&#8217;impact de l&#8217;audit : Ajouter de la valeur aux citoyens et aux gouvernements<\/h2>\n\n<p>Le troisi\u00e8me jour du Congr\u00e8s a \u00e9t\u00e9 consacr\u00e9 \u00e0 l&#8217;impact mesurable des travaux d&#8217;audit. Au cours d&#8217;une table ronde r\u00e9unissant des ISC de Nouvelle-Cal\u00e9donie, d&#8217;Australie, de Palau, des \u00celes Salomon et du Territoire de la capitale australienne, et d&#8217;une pr\u00e9sentation vid\u00e9o d&#8217;Archana Shirsat, de l&#8217;Initiative de d\u00e9veloppement de l&#8217;INTOSAI (IDI), les participants ont fait part de la mani\u00e8re dont leurs audits conduisent \u00e0 des changements r\u00e9els. <\/p>\n\n<p>Florence Bonnafoux, pr\u00e9sidente de l&#8217;ISC Nouvelle-Cal\u00e9donie, a expliqu\u00e9 comment les contributions des citoyens, par le biais de leur plateforme en ligne, aident \u00e0 d\u00e9finir les priorit\u00e9s de l&#8217;audit. L&#8217;examen des frais de voyage, par exemple, est n\u00e9 directement des pr\u00e9occupations du public. <\/p>\n\n<p>La v\u00e9rificatrice g\u00e9n\u00e9rale de l&#8217;Australie, Caralee McLiesh, a insist\u00e9 sur le fait que les audits ne se limitent pas \u00e0 v\u00e9rifier la conformit\u00e9, mais qu&#8217;ils doivent \u00e9galement permettre de d\u00e9terminer si les agences obtiennent les r\u00e9sultats escompt\u00e9s. L&#8217;auditeur public des Palaos, Saturnino Tewid, a pr\u00e9sent\u00e9 des exemples de r\u00e9ussite d&#8217;audits portant sur des projets d&#8217;infrastructure et des fonds COVID, en soulignant que l&#8217;impact avait \u00e9t\u00e9 amplifi\u00e9 gr\u00e2ce \u00e0 l&#8217;engagement des m\u00e9dias et \u00e0 un suivi rigoureux des recommandations. <\/p>\n\n<p>L&#8217;auditeur g\u00e9n\u00e9ral des \u00celes Salomon, David Dennis, a qualifi\u00e9 les audits de &#8220;catalyseurs de changement&#8221; et a soulign\u00e9 l&#8217;importance de renforcer la cr\u00e9dibilit\u00e9 des petites communaut\u00e9s. Michael Harris, auditeur g\u00e9n\u00e9ral du Territoire de la capitale australienne, a d\u00e9crit comment l&#8217;engagement parlementaire &#8211; par le biais de r\u00e9unions d&#8217;information r\u00e9guli\u00e8res et de rapports d&#8217;avancement &#8211; permet d&#8217;\u00e9tablir un lien entre les r\u00e9sultats de l&#8217;audit et les pr\u00e9occupations r\u00e9elles du public. <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-1024x576.png\" alt=\"\" class=\"wp-image-36482\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/12.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Florence Bonnafoux, Pr\u00e9sidente de la Chambre territoriale des comptes de Nouvelle-Cal\u00e9donie ; (2) Caralee McLiesh, Auditeur g\u00e9n\u00e9ral d&#8217;Australie ; (3) David Dennis, Auditeur g\u00e9n\u00e9ral des \u00celes Salomon ; (4) Pr\u00e9sentation vid\u00e9o d&#8217;Archana Shirsat de l&#8217;Initiative de d\u00e9veloppement de l&#8217;INTOSAI ; (5) Michael Harris, Auditeur g\u00e9n\u00e9ral du Territoire de la capitale australienne ; (6) Saturnino Tewid, Auditeur public des Palaos. Source : Journal de l&#8217;INTOSAI : Journal de l&#8217;INTOSAI.  <\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">Renforcer le contr\u00f4le : Les ISC et leurs relations avec les l\u00e9gislatures<\/h2>\n\n<p>Une session s\u00e9par\u00e9e a abord\u00e9 la relation d\u00e9licate mais cruciale entre les ISC et leurs parlements. Les pan\u00e9listes &#8211; dont les v\u00e9rificateurs g\u00e9n\u00e9raux d&#8217;Australie occidentale, de Victoria et de Vanuatu, ainsi que le Secr\u00e9tariat g\u00e9n\u00e9ral de l&#8217;INTOSAI, Margit Kraker, et Jeanette Calder, du Jamaica Accountability Meter Portal (JAMP) &#8211; ont discut\u00e9 de la mani\u00e8re de travailler avec les assembl\u00e9es l\u00e9gislatives sans compromettre l&#8217;ind\u00e9pendance. <\/p>\n\n<p>Caroline Spencer, Auditeur g\u00e9n\u00e9ral de l&#8217;Australie occidentale, a expos\u00e9 ses quatre principes d&#8217;engagement parlementaire : \u00eatre accessible, apolitique, \u00e0 l&#8217;\u00e9coute et responsable. Andrew Greaves, auditeur g\u00e9n\u00e9ral de l&#8217;\u00c9tat de Victoria, a soulign\u00e9 que les ISC ne sont pas dans l&#8217;opposition, mais qu&#8217;elles contribuent de mani\u00e8re essentielle \u00e0 la bonne gouvernance. L&#8217;auditeur g\u00e9n\u00e9ral du Vanuatu, Caleb Sandy, a expliqu\u00e9 comment la collaboration avec le Parlement a permis de d\u00e9bloquer des \u00e9tats financiers bloqu\u00e9s et de proc\u00e9der \u00e0 des audits en retard.  <\/p>\n\n<p>Kraker, Secr\u00e9taire g\u00e9n\u00e9ral de l&#8217;INTOSAI et Pr\u00e9sident de la Cour des comptes autrichienne, a r\u00e9fl\u00e9chi au d\u00e9fi que repr\u00e9sente l&#8217;\u00e9quilibre entre la coop\u00e9ration et la neutralit\u00e9 politique, tandis qu&#8217;une pr\u00e9sentation vid\u00e9o de Jeanette Calder a illustr\u00e9 la mani\u00e8re dont le portail num\u00e9rique du JAMP permet aux citoyens jama\u00efcains et aux comit\u00e9s de contr\u00f4le de combler les lacunes en mati\u00e8re de responsabilit\u00e9.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-1024x576.png\" alt=\"\" class=\"wp-image-36488\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-3.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Caroline Spencer, Auditeur g\u00e9n\u00e9ral de l&#8217;Australie occidentale ; (2) Caleb Sandy, Auditeur g\u00e9n\u00e9ral du Vanuatu ; (3) Dr. Margit Kraker, Secr\u00e9taire g\u00e9n\u00e9rale de l&#8217;INTOSAI ; (4) Sinaroseta Palamo-Iosefo, Directrice du programme PASAI ; (5) Andrew Greaves, Auditeur g\u00e9n\u00e9ral de Victoria ; (6) Pr\u00e9sentation vid\u00e9o de Jeanette Calder, du Jamaica Accountability Meter Portal (JAMP). Source : Journal de l&#8217;INTOSAI : Journal de l&#8217;INTOSAI.<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">D\u00e9veloppement institutionnel : Strat\u00e9gie, structure et partenariats du PASAI<\/h2>\n\n<p>Lors des sessions de travail, le Secr\u00e9tariat du PASAI a pr\u00e9sent\u00e9 des mises \u00e0 jour sur la strat\u00e9gie 2024-2034 du PASAI, en mettant en avant le travail dans le domaine du d\u00e9veloppement des capacit\u00e9s, de la qualit\u00e9 de l&#8217;audit, de l&#8217;engagement des parties prenantes et de la d\u00e9fense de l&#8217;ind\u00e9pendance des ISC.<\/p>\n\n<p>Les membres ont examin\u00e9 les mises \u00e0 jour de la charte de PASAI et ont particip\u00e9 \u00e0 des ateliers qui ont ouvert des discussions sur les structures de vote et la repr\u00e9sentation au sein du comit\u00e9 directeur.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-1024x576.png\" alt=\"\" class=\"wp-image-36508\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-7.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Les membres du PASAI et les parties prenantes participent aux discussions de l&#8217;atelier. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-1024x576.png\" alt=\"\" class=\"wp-image-36513\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-8.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Les membres du PASAI et les parties prenantes participent aux discussions de l&#8217;atelier. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<p>L&#8217;annonce d&#8217;un nouveau partenariat de jumelage entre les bureaux de l&#8217;auditeur g\u00e9n\u00e9ral d&#8217;Australie occidentale et de Fidji a constitu\u00e9 un \u00e9v\u00e9nement marquant, d\u00e9montrant l&#8217;engagement du PASAI en faveur de l&#8217;apprentissage par les pairs et du d\u00e9veloppement institutionnel \u00e0 long terme.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-1024x576.png\" alt=\"\" class=\"wp-image-36493\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/16.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Caroline Spencer, auditeur g\u00e9n\u00e9ral de l&#8217;Australie occidentale (\u00e0 gauche) et Finau Nagera, auditeur g\u00e9n\u00e9ral des Fidji (\u00e0 droite), signent un accord de jumelage entre les deux bureaux d&#8217;audit. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">Ind\u00e9pendance des ISC : Exploration des influences formelles et informelles<\/h2>\n\n<p>Dans un atelier dirig\u00e9 par Benjamin Fuentes Castro de l&#8217;IDI, les participants ont explor\u00e9 la mani\u00e8re dont les cadres formels et les pressions informelles affectent l&#8217;ind\u00e9pendance des ISC. Les discussions se sont appuy\u00e9es sur la D\u00e9claration de Mexico et ont mis en \u00e9vidence des d\u00e9fis tels que l&#8217;ing\u00e9rence politique, les r\u00e9cits des m\u00e9dias et les limites des audits de suivi. Les participants ont \u00e9chang\u00e9 des solutions pratiques pour pr\u00e9server l&#8217;ind\u00e9pendance tout en maintenant des relations constructives avec le gouvernement et la soci\u00e9t\u00e9 civile.  <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-1024x576.png\" alt=\"\" class=\"wp-image-36498\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-4.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Les membres du PASAI et les parties prenantes participent aux discussions de l&#8217;atelier sur l&#8217;ind\u00e9pendance des ISC. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-1024x576.png\" alt=\"\" class=\"wp-image-36503\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-5.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Les membres du PASAI et les parties prenantes participent aux discussions de l&#8217;atelier sur l&#8217;ind\u00e9pendance des ISC. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">Regarder vers l&#8217;avenir : Transitions, hommages et 2026 \u00e0 Nauru<\/h2>\n\n<p>Le Congr\u00e8s s&#8217;est termin\u00e9 par des mises \u00e0 jour et des adieux. Le D\u00e9partement de l&#8217;audit de Nauru accueillera le Congr\u00e8s de l&#8217;AIPS de 2026 et a pr\u00e9sent\u00e9 aux participants le contexte unique et l&#8217;hospitalit\u00e9 chaleureuse de Nauru. <\/p>\n\n<p>Des changements de gouvernance ont \u00e9galement \u00e9t\u00e9 confirm\u00e9s. L&#8217;auditeur public Benjamin J.F. Cruz de Guam a \u00e9t\u00e9 accueilli au sein du comit\u00e9 directeur de l&#8217;AIPSF en tant que nouveau repr\u00e9sentant de la Micron\u00e9sie, en remplacement de Junior Patrick, auditeur g\u00e9n\u00e9ral de la R\u00e9publique des \u00celes Marshall. L&#8217;Auditeur g\u00e9n\u00e9ral Manoharan Nair de Nauru a \u00e9t\u00e9 confirm\u00e9 dans ses fonctions de Pr\u00e9sident entrant. Satrunino Tewid, Auditeur public de Palau, a termin\u00e9 son mandat au sein du Comit\u00e9 directeur en tant que Pr\u00e9sident sortant, et a \u00e9t\u00e9 remerci\u00e9 pour sa longue p\u00e9riode de service au sein du Comit\u00e9 directeur.   <\/p>\n\n<p>Des adieux sinc\u00e8res ont \u00e9t\u00e9 adress\u00e9s \u00e0 Michael Harris, auditeur g\u00e9n\u00e9ral du Territoire de la capitale australienne, et \u00e0 Meegan Reinhard, conseiller de longue date de l&#8217;auditeur g\u00e9n\u00e9ral de Papouasie-Nouvelle-Guin\u00e9e, qui ont tous deux apport\u00e9 une contribution durable \u00e0 la communaut\u00e9 de l&#8217;AIPS.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-1024x576.png\" alt=\"\" class=\"wp-image-36525\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/PASAI-Congress-2025-9-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Dans le sens des aiguilles d&#8217;une montre, en partant du haut \u00e0 gauche : (1) Junior Patrick, Auditeur g\u00e9n\u00e9ral de la R\u00e9publique des \u00celes Marshall (\u00e0 gauche) et Benjamin J.F. Cruz, Auditeur public de Guam (\u00e0 droite) ; (2) Pr\u00e9sentation vid\u00e9o du D\u00e9partement d&#8217;audit de Nauru ; (3) Satrunino Tewid, Auditeur public de Palau ; (4) Meegan Reinhard du Bureau de l&#8217;Auditeur g\u00e9n\u00e9ral de Papouasie-Nouvelle-Guin\u00e9e ; (5) Michael Harris, Auditeur g\u00e9n\u00e9ral du Territoire de la Capitale australienne. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">R\u00e9flexions finales : Une semaine d&#8217;impact et d&#8217;\u00e9change<\/h2>\n\n<p>Dans son discours de cl\u00f4ture, la pr\u00e9sidente de la Chambre territoriale des comptes de Nouvelle-Cal\u00e9donie, Florence Bonnafoux, a bien r\u00e9sum\u00e9 l&#8217;esprit du congr\u00e8s : &#8220;Le Congr\u00e8s du PASAI est l&#8217;occasion de partager nos pratiques et d&#8217;initier de nouvelles r\u00e9flexions. Nous avons pu \u00e9changer nos points de vue sur la mise en \u0153uvre des normes d&#8217;audit, l&#8217;am\u00e9lioration de la qualit\u00e9 de nos travaux, le renforcement de notre cr\u00e9dibilit\u00e9 et de la confiance des citoyens&#8221;.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-1024x576.png\" alt=\"\" class=\"wp-image-36535\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21-1320x743.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/21.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Source : Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n\n<p>Apr\u00e8s une semaine de dialogue, de collaboration et de r\u00e9flexion, le Congr\u00e8s 2025 de l&#8217;AAIPS s&#8217;est achev\u00e9 sur une note positive. De l&#8217;impact des audits et de la gestion de la qualit\u00e9 aux partenariats et \u00e0 la confiance du public, le Congr\u00e8s a r\u00e9affirm\u00e9 le r\u00f4le vital des ISC dans la mise en place d&#8217;une meilleure gouvernance dans le Pacifique. Le voyage continue \u00e0 Nauru en 2026.  <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-1024x683.jpg\" alt=\"\" class=\"wp-image-36530\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/09\/34-DSC_2406.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">2025 Congr\u00e8s de l&#8217;AIPS. Source : Journal de l&#8217;INTOSAI Journal de l&#8217;INTOSAI<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e9r\u00e9monie d&#8217;ouverture : Un accueil ancr\u00e9 dans la raison d&#8217;\u00eatre Le 26e Congr\u00e8s de l&#8217;AIPSF&#8230;<\/p>\n","protected":false},"author":7,"featured_media":36441,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2878],"country":[3599,3737,3672,3753,3761,3765,4311,4315,4310,4313,4312,3750,2951,3744,4307,4309,4314,4308,4316,3767,4265],"region":[2131],"news-type":[2888],"coauthors":[3330],"class_list":["post-36544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-fr","country-australia-fr","country-cook-islands-fr","country-federated-states-of-micronesia-fr","country-federated-states-of-micronesia-yap-fr","country-fiji-fr","country-guam-fr","country-iles-marshall","country-iles-salomon","country-kiribati-fr","country-mariannes-du-nord-iles","country-nauru-fr","country-new-caledonia-fr","country-new-zealand-fr","country-palau-fr","country-papouasie-nouvelle-guinee","country-polynesie-francaise","country-samoa-fr","country-samoa-americaines","country-tonga-fr","country-tuvalu-fr","country-vanuatu-fr","region-pasai-fr","news-type-inside-intosai-fr"],"acf":[],"yoast_head":"<!-- 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