{"version":"1.0","provider_name":"INTOSAI Journal","provider_url":"https:\/\/www.intosaijournal.org\/fr\/","author_name":"Gilles Miller","author_url":"https:\/\/www.intosaijournal.org\/fr\/author\/gilles-miller\/","title":"La norme INTOSAI-P 50 - INTOSAI Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"aXbqpgzr64\"><a href=\"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/la-norme-intosai-p-50\/\">La norme INTOSAI-P 50<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/la-norme-intosai-p-50\/embed\/#?secret=aXbqpgzr64\" width=\"600\" height=\"338\" title=\"&#8220;La norme INTOSAI-P 50&#8221; &#8212; INTOSAI Journal\" data-secret=\"aXbqpgzr64\" 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\/2024\/04\/20240220-Miller-Gilles-08-Large.jpeg","thumbnail_width":1280,"thumbnail_height":854,"description":"Les principes fondamentaux de l\u2019INTOSAI figurent au sommet des prises de positions professionnelles de l\u2019INTOSAI, juste apr\u00e8s les D\u00e9clarations de Lima et de Mexico, qui repr\u00e9sentent la \u00ab\u00a0grande charte\u00a0\u00bb du contr\u00f4le externe des finances publiques et d\u00e9finissent les conditions de leur fonctionnement ind\u00e9pendant et efficace. \u00c0 ce jour, il en existe trois\u00a0: l\u2019une est consacr\u00e9e \u00e0 la valeur et aux avantages que les ISC apportent aux citoyens (INTOSAI-P 12), une autre \u00e0 la transparence et \u00e0 la redevabilit\u00e9 (INTOSAI-P 20), la troisi\u00e8me \u00e9nonce les 12 principes qui doivent guider l\u2019action des ISC dot\u00e9es d\u2019attributions juridictionnelles, dans l\u2019exercice de leurs fonctions."}