{"id":8332,"date":"2023-02-14T09:24:04","date_gmt":"2023-02-14T14:24:04","guid":{"rendered":"https:\/\/intosai.nclud.com\/?page_id=8332"},"modified":"2026-05-07T02:05:52","modified_gmt":"2026-05-07T06:05:52","slug":"home","status":"publish","type":"page","link":"https:\/\/www.intosaijournal.org\/fr\/","title":{"rendered":"Accueil"},"content":{"rendered":"\n
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<\/div>\n
\n <\/span>Notre \u00e9dition actuelle <\/div>\n
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Q1 2026- INCOSAI XXV<\/h1>\n <\/div>\n
\n \u00c9dition sp\u00e9ciale INCOSAI XXV <\/div>\n
\n L’audit num\u00e9rique et l’audit assist\u00e9 par l’IA, l’audit en p\u00e9riode de crise financi\u00e8re pour renforcer la r\u00e9silience budg\u00e9taire, ainsi que la promotion d’une plus grande responsabilisation du secteur public ont \u00e9t\u00e9 les th\u00e8mes centraux du XXVe Congr\u00e8s de l’INCOSAI, qui s’est tenu \u00e0 Charm el-Cheikh, en \u00c9gypte. Ce num\u00e9ro met en lumi\u00e8re les principaux d\u00e9bats du Congr\u00e8s, en soulignant la n\u00e9cessit\u00e9 d’une coop\u00e9ration mondiale renforc\u00e9e entre les institutions sup\u00e9rieures de contr\u00f4le (ISC) alors qu’elles adaptent leurs pratiques d’audit \u00e0 des d\u00e9fis de gouvernance de plus en plus complexes et en constante \u00e9volution. <\/div>\n
\n \n Lire l’\u00e9dition <\/a>\n \n T\u00e9l\u00e9charger le PDF \n \n <\/svg>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n\n
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\n Articles en vedette <\/div>\n
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\n Le XXVe INCOSAI : une vision d\u2019audit renouvelable pour un monde en rapide mutation <\/div>\n
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La R\u00e9publique arabe d\u2019\u00c9gypte repr\u00e9sent\u00e9e par l\u2019ISC de l\u2019\u00c9gypte (ASA), a eu l\u2019honneur d\u2019accueillir cet \u00e9v\u00e9nement international majeur dans la ville de Charm el-Cheikh, du 27 au 31 octobre 2025, sous les auspices de S.E Monsieur Abdel Fattah Al-Sissi, Pr\u00e9sident de la R\u00e9publique arabe d\u2019\u00c9gypte. Cette organisation refl\u00e8te la conscience de l\u2019\u00c9tat \u00e9gyptien de l\u2019importance du r\u00f4le d\u2019audit en tant que pilier fondamental pour le renforcement de la bonne gouvernance, la consolidation des principes de la transparence et de la responsabilit\u00e9, ainsi que la protection (la pr\u00e9servation) des fonds publics.<\/p>\n <\/div>\n

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\n El-Faisal Youssef <\/div>\n
\n Egypt <\/div>\n
\n AFROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Le r\u00f4le des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques dans l’audit des banques centrales et des activit\u00e9s gouvernementales au cours des crises financi\u00e8res et \u00e9conomiques <\/div>\n
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Lors du 25\u00e8me Congr\u00e8s international des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), les d\u00e9l\u00e9gu\u00e9s se sont pench\u00e9s sur une question cruciale \u00e0 laquelle sont confront\u00e9es les institutions publiques aujourd’hui : comprendre le r\u00f4le que les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) devraient jouer dans l’audit des banques centrales et des activit\u00e9s gouvernementales au cours des crises financi\u00e8res et \u00e9conomiques.<\/p>\n <\/div>\n

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\n Du , INTOSAI Journal <\/div>\n
\n Canada <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n L’utilisation des techniques d’intelligence artificielle dans l’audit <\/div>\n
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Au cours du XXVe INCOSAI, les d\u00e9lib\u00e9rations ont port\u00e9 sur le r\u00f4le croissant de l’intelligence artificielle (IA) dans l’avenir de l’audit du secteur public. Les d\u00e9l\u00e9gu\u00e9s des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) du monde entier se sont r\u00e9unis pour examiner les opportunit\u00e9s offertes par un d\u00e9veloppement technologique qui peut avoir des implications profondes en mati\u00e8re de responsabilit\u00e9, de gouvernance et de confiance du public.<\/p>\n <\/div>\n

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\n Du , INTOSAI Journal <\/div>\n
\n Egypt <\/div>\n
\n AFROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Les derni\u00e8res nouvelles<\/h2>\n \n Nouvelles <\/a>\n <\/div>\n
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\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
\n \"ENAF-TC <\/div>\n
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\n Renforcer la responsabilit\u00e9 du secteur public par l’audit financier : Le Br\u00e9sil accueillera le 4\u00e8me ENAF-TC <\/div>\n
\n May 21, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Nouvelles en bref<\/div>\n
\n \"\" <\/div>\n
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\n IMPACT 2026 : un appel mondial pour r\u00e9imaginer l’audit de performance <\/div>\n
\n May 19, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\u00c0 l'int\u00e9rieur INTOSAI<\/div>\n
\n \"IAFP <\/div>\n
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\n Ouverture des candidatures pour le programme de bourses d’auditeurs internationaux (IAFP) 2027 du GAO des \u00c9tats-Unis <\/div>\n
\n May 14, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Nouvelles <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n D\u00e9couvrez notre contenu <\/h3>\n
\n Explorez nos articles techniques, nos points forts et les nouvelles de l’INTOSAI par th\u00e8me. <\/div>\n <\/div>\n
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\n num\u00e9risation<\/a>\n <\/div>\n
\n lutte contre la corruption<\/a>\n <\/div>\n
\n intosai scei<\/a>\n <\/div>\n
\n audit des catastrophes<\/a>\n <\/div>\n
\n retour d’information<\/a>\n <\/div>\n
\n Karl Eirik Schjott Pedersen<\/a>\n <\/div>\n
\n \u00e9valuation par les pairs<\/a>\n <\/div>\n
\n Protocole d’accord<\/a>\n <\/div>\n
\n Slov\u00e9nie<\/a>\n <\/div>\n
\n pasai<\/a>\n <\/div>\n
\n Engagement international<\/a>\n <\/div>\n
\n partage des connaissances<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Au cas o\u00f9 vous l’auriez manqu\u00e9<\/h2>\n \n Nos articles <\/a>\n <\/div>\n
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\n \"\" \n
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\n Q4 2025 <\/div>\n
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Vol. 52 n\u00b0 4<\/div>\n
Num\u00e9ro sp\u00e9cial : L’ind\u00e9pendance de l’institution sup\u00e9rieure de contr\u00f4le des finances publiques<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n \"\" \n
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\n Q3 2025 <\/div>\n
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Vol. 52 n\u00b0 3<\/div>\n
Le r\u00f4le des audits financiers et des m\u00e9canismes de contr\u00f4le des fonds publics<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n Q2 2025 <\/div>\n
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Vol. 52 No. 2<\/div>\n
L’audit des infrastructures pour la r\u00e9silience et l’innovation<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Nos articles <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n \u00c0 propos du journal <\/h2>\n
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En tant que publication officielle de l’INTOSAI, la Revue internationale de l’audit gouvernemental (la Revue) a \u00e9t\u00e9 cr\u00e9\u00e9e pour soutenir la coop\u00e9ration, la collaboration et l’am\u00e9lioration continue de la communication entre les ISC et la communaut\u00e9 de l’audit au sens large. La revue vise \u00e0 promouvoir l’avancement des proc\u00e9dures et des techniques d’audit gouvernemental, ainsi que l’\u00e9change d’id\u00e9es et d’exp\u00e9riences dans le domaine de la comptabilit\u00e9 publique et du contr\u00f4le financier.<\/span><\/p>\n <\/div>\n \n \u00c0 propos de nous <\/a>\n <\/div>\n\n

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\n \"\" <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n\n
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<\/div>\n
\n Les soumissions <\/div>\n
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\n Vous souhaitez figurer dans le Journal ? <\/h3>\n <\/div>\n
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\n L’IJGA vise \u00e0 aider les ISC \u00e0 renforcer leurs capacit\u00e9s en mettant en \u00e9vidence les exp\u00e9riences, les outils, les conseils et les meilleures pratiques mutuellement b\u00e9n\u00e9fiques. Le Journal accepte en permanence des propositions pour chacun de ses num\u00e9ros trimestriels, ainsi que pour des articles d’actualit\u00e9. \r\n\r\n <\/div>\n \n Soumettre un article <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"coauthors":[3352],"class_list":["post-8332","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nAccueil - 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\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accueil - INTOSAI Journal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/fr\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-07T06:05:52+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jessica Du\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/fr\/\",\"url\":\"https:\/\/intosaijournal.org\/fr\/\",\"name\":\"Accueil - 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