{"id":40643,"date":"2026-04-29T18:11:44","date_gmt":"2026-04-29T22:11:44","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=40643"},"modified":"2026-05-05T17:15:24","modified_gmt":"2026-05-05T21:15:24","slug":"lintosai-approuve-la-declaration-de-charm-lors-de-lincosai-xxv","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/fr\/journal-entry\/lintosai-approuve-la-declaration-de-charm-lors-de-lincosai-xxv\/","title":{"rendered":"L&#8217;INTOSAI approuve la d\u00e9claration de Charm lors de l&#8217;INCOSAI XXV"},"content":{"rendered":"\n<p>Auteur : Jessica Du, r\u00e9dactrice et vice-pr\u00e9sidente, la Revue internationale de l\u2019audit gouvernemental<\/p>\n\n<p>Lors du XXVe Congr\u00e8s international des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), l&#8217;INTOSAI a formellement adopt\u00e9 la <a href=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/EN_Sharm_El_Sheikh_Declaration_Final_2025.pdf\">D\u00e9claration de Sharm El-Sheikh<\/a> \u00e0 l&#8217;issue des d\u00e9lib\u00e9rations sur ses deux th\u00e8mes techniques. Cette d\u00e9claration incarne l&#8217;engagement collectif de l&#8217;INTOSAI \u00e0 faire progresser l&#8217;audit du secteur public. Elle reprend les principales id\u00e9es strat\u00e9giques, r\u00e9alisations et recommandations issues du Congr\u00e8s, tout en formulant une vision prospective qui renforce l&#8217;innovation, le professionnalisme et l&#8217;impact mondial des institutions sup\u00e9rieures de contr\u00f4le (ISC).  <\/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\/2026\/04\/DSC_7951-1024x683.jpg\" alt=\"\" class=\"wp-image-40630\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-1024x683.jpg 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-300x200.jpg 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-768x512.jpg 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-1536x1024.jpg 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-660x440.jpg 660w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-1320x880.jpg 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-193x128.jpg 193w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-310x206.jpg 310w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951-467x310.jpg 467w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7951.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Mohamed El-Faisal Youssef, pr\u00e9sident de l&#8217;Autorit\u00e9 de l&#8217;\u00c9tat responsable et pr\u00e9sident de l&#8217;INTOSAI, a pr\u00e9sent\u00e9 la d\u00e9claration de Charm el-Cheikh. Source : Revue internationale de l\u2019audit gouvernemental Source : la Revue internationale de l\u2019audit gouvernemental<\/figcaption><\/figure>\n\n<p>La d\u00e9claration de Charm el-Cheikh guidera l&#8217;INTOSAI et ses ISC membres dans la d\u00e9finition de leurs actions et priorit\u00e9s pour les ann\u00e9es \u00e0 venir, en tenant compte des profondes transformations mondiales, des avanc\u00e9es technologiques rapides et des environnements financiers et \u00e9conomiques complexes dans lesquels les ISC op\u00e8rent.<\/p>\n\n<p>La d\u00e9claration de Sharm El-Sheikh souligne les engagements des ISC et de l&#8217;INTOSAI, notamment  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Engagement collectif \u00e0 renforcer l&#8217;audit public en r\u00e9ponse \u00e0 l&#8217;\u00e9volution technologique rapide, \u00e0 l&#8217;incertitude financi\u00e8re et \u00e9conomique, et aux exigences de l&#8217;Agenda 2030 pour le d\u00e9veloppement durable. Soutenir les audits des Objectifs de d\u00e9veloppement durable, prendre en compte les risques climatiques et intersectoriels, et adapter les efforts de renforcement des capacit\u00e9s aux divers contextes nationaux. <\/li>\n\n\n\n<li>Am\u00e9liorer l&#8217;impact des ISC sur la gouvernance et la confiance du public, promouvoir l&#8217;innovation et l&#8217;inclusion, renforcer l&#8217;ind\u00e9pendance, la transparence et la responsabilit\u00e9, et faire progresser les comp\u00e9tences professionnelles par le biais de normes, du renforcement des capacit\u00e9s et du partage des connaissances.<\/li>\n\n\n\n<li>Sauvegarder l&#8217;ind\u00e9pendance des ISC, notamment en soutenant le Projet mondial sur l&#8217;ind\u00e9pendance des ISC, en favorisant les initiatives de professionnalisation telles que la qualification PESA de l&#8217;IDI et le cadre r\u00e9vis\u00e9 de mesure de la performance des ISC, et en d\u00e9veloppant les partenariats strat\u00e9giques.  <\/li>\n\n\n\n<li>Sous le th\u00e8me I de l&#8217;INCOSAI XXV, soulignant le r\u00f4le essentiel des ISC dans le contr\u00f4le des activit\u00e9s gouvernementales et des banques centrales en p\u00e9riode de crise, appelant \u00e0 des mandats juridiques clairs, \u00e0 des cadres de contr\u00f4le r\u00e9sistants aux crises, \u00e0 des approches proactives bas\u00e9es sur le risque, \u00e0 un meilleur acc\u00e8s \u00e0 l&#8217;information et \u00e0 une plus grande coordination avec les organismes de surveillance financi\u00e8re.<\/li>\n\n\n\n<li>Dans le cadre du th\u00e8me II de l&#8217;INCOSAI XXV, reconna\u00eetre l&#8217;intelligence artificielle (IA) comme un outil de transformation pour l&#8217;efficacit\u00e9 et la qualit\u00e9 de l&#8217;audit, tout en soulignant la n\u00e9cessit\u00e9 d&#8217;une utilisation \u00e9thique, responsable et bien gouvern\u00e9e. Soutenir un mod\u00e8le hybride combinant l&#8217;IA et le jugement professionnel, des cadres de gouvernance renforc\u00e9s, des efforts internationaux coordonn\u00e9s, le renforcement des capacit\u00e9s et la surveillance de l&#8217;utilisation de l&#8217;IA par les gouvernements. <\/li>\n<\/ul>\n\n<p>La d\u00e9claration de Charm el-Cheikh engage l&#8217;INTOSAI sur la voie de l&#8217;avenir, de l&#8217;innovation et de la collaboration, en renfor\u00e7ant l&#8217;ind\u00e9pendance, le professionnalisme, la durabilit\u00e9 et la coop\u00e9ration mondiale, afin de garantir que les ISC restent r\u00e9silientes, efficaces et pr\u00eates \u00e0 relever les nouveaux d\u00e9fis.<\/p>\n\n<p>Lisez l&#8217;int\u00e9gralit\u00e9 de la d\u00e9claration de Charm el-Cheikh <a href=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/EN_Sharm_El_Sheikh_Declaration_Final_2025.pdf\">ici.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lors du XXVe Congr\u00e8s international des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), l&#8217;INTOSAI a formellement adopt\u00e9 la D\u00e9claration de Sharm El-Sheikh \u00e0 l&#8217;issue des d\u00e9lib\u00e9rations sur ses deux th\u00e8mes techniques. Cette d\u00e9claration incarne l&#8217;engagement collectif de l&#8217;INTOSAI \u00e0 faire progresser l&#8217;audit du secteur public. Elle reprend les principales id\u00e9es strat\u00e9giques, r\u00e9alisations et recommandations issues du Congr\u00e8s, tout en formulant une vision prospective qui renforce l&#8217;innovation, le professionnalisme et l&#8217;impact mondial des institutions sup\u00e9rieures de contr\u00f4le (ISC).  <\/p>\n","protected":false},"author":7,"featured_media":40637,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4426],"content-tags":[1760,4444,2021,1984,1880,1770,1820,1879,1772],"country":[2901],"region":[878,3117],"section":[2637],"coauthors":[3330,3352],"class_list":["post-40643","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2026","content-tags-bonne-gouvernance","content-tags-declaration-de-charm","content-tags-impact-de-laudit","content-tags-independance-de-sai","content-tags-intelligence-artificielle","content-tags-laudit-en-crise","content-tags-lindependance","content-tags-science-et-technologie","content-tags-technologie","country-egypt-2-fr","region-afrosai-fr","region-arabosai-de-fr","section-incosai_highlights-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;INTOSAI approuve la d\u00e9claration de Charm lors de l&#039;INCOSAI XXV - 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\" href=\"https:\/\/intosaijournal.org\/fr\/journal-entry\/lintosai-approuve-la-declaration-de-charm-lors-de-lincosai-xxv\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;INTOSAI approuve la d\u00e9claration de Charm lors de l&#039;INCOSAI XXV - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Lors du XXVe Congr\u00e8s international des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), l&#039;INTOSAI a formellement adopt\u00e9 la D\u00e9claration de Sharm El-Sheikh \u00e0 l&#039;issue des d\u00e9lib\u00e9rations sur ses deux th\u00e8mes techniques. Cette d\u00e9claration incarne l&#039;engagement collectif de l&#039;INTOSAI \u00e0 faire progresser l&#039;audit du secteur public. 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