{"version":"1.0","provider_name":"INTOSAI Journal","provider_url":"https:\/\/www.intosaijournal.org\/fr\/","author_name":"Loren Yager","author_url":"https:\/\/www.intosaijournal.org\/fr\/author\/loren-yager\/","title":"Alimentez vos \u00e9l\u00e9ments de preuve - INTOSAI Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"abnp29hC30\"><a href=\"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/alimentez-vos-elements-de-preuve\/\">Alimentez vos \u00e9l\u00e9ments de preuve<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/alimentez-vos-elements-de-preuve\/embed\/#?secret=abnp29hC30\" width=\"600\" height=\"338\" title=\"&#8220;Alimentez vos \u00e9l\u00e9ments de preuve&#8221; &#8212; INTOSAI Journal\" data-secret=\"abnp29hC30\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.intosaijournal.org\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/8-bis_FR_Graphics-for-Power-Up-articleFR.001.jpeg","thumbnail_width":960,"thumbnail_height":540,"description":"L'une des caract\u00e9ristiques des organisations et des rapports d'audit est l'accent mis sur les \u00e9l\u00e9ments probants pour \u00e9tayer les constatations et les recommandations ; il convient donc d'accorder une grande priorit\u00e9 \u00e0 toute technique susceptible de rendre ces \u00e9l\u00e9ments probants plus puissants. L'un des moyens d'y parvenir consiste \u00e0 examiner de pr\u00e8s trois des techniques utilis\u00e9es par les organisations d'audit pour recueillir des \u00e9l\u00e9ments probants : les enqu\u00eates, les entretiens semi-structur\u00e9s et les instruments de collecte de donn\u00e9es (ICD).\u00a0"}