{"id":31392,"date":"2024-11-01T08:00:00","date_gmt":"2024-11-01T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=31392"},"modified":"2024-10-30T19:23:40","modified_gmt":"2024-10-30T23:23:40","slug":"successful-restart-of-the-cbc-workstream-on-auditing-in-complex-and-challenging-contexts-accc","status":"publish","type":"post","link":"https:\/\/www.intosaijournal.org\/fr\/successful-restart-of-the-cbc-workstream-on-auditing-in-complex-and-challenging-contexts-accc\/","title":{"rendered":"Red\u00e9marrage r\u00e9ussi du groupe de travail du CBC sur l’audit dans des contextes complexes et difficiles (ACCC)"},"content":{"rendered":"\n

Cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l’origine sur le site de la<\/em> Commission de renforcement des capacit\u00e9s de l’INTOSAI<\/em> le 29 octobre 2024. <\/em><\/a> <\/p>\n\n

En 2015, lors de la r\u00e9union annuelle du CBC \u00e0 Stockholm, un besoin pressant a \u00e9t\u00e9 exprim\u00e9 de former un groupe d\u00e9di\u00e9 aux d\u00e9fis uniques en mati\u00e8re d’audit auxquels sont confront\u00e9es les institutions sup\u00e9rieures de contr\u00f4le (ISC) op\u00e9rant dans ce que l’on appelait alors les \u00c9tats fragiles. Cette initiative a marqu\u00e9 le d\u00e9but du programme de travail de l’ACCC. <\/em><\/p>\n\n

D\u00e9veloppement de l’ACCC<\/strong><\/h2>\n\n

Au cours des ann\u00e9es suivantes, l’ACCC s’est transform\u00e9 en un petit groupe central qui s’est concentr\u00e9 sur plusieurs activit\u00e9s cl\u00e9s. Le groupe a organis\u00e9 des webinaires pertinents et a \u00e9labor\u00e9 (et traduit) des documents d’orientation, notamment des dossiers d’information destin\u00e9s aux partenaires internationaux du d\u00e9veloppement et aux parlements sur la mani\u00e8re d’aider les ISC \u00e0 se conformer aux ISSAI – Normes internationales pour les institutions sup\u00e9rieures de contr\u00f4le des finances publiques. En outre, ils ont cr\u00e9\u00e9 des infographies sur des sujets cruciaux tels que “Se connecter” et “Recruter et conserver le personnel”, qui ont re\u00e7u des commentaires positifs de la part de la communaut\u00e9 de l’INTOSAI. <\/p>\n\n

Les d\u00e9fis de la pand\u00e9mie<\/strong><\/h2>\n\n

Cependant, la pand\u00e9mie de COVID-19 a pos\u00e9 des d\u00e9fis importants aux membres de l’ACCC. Nombre d’entre eux ont d\u00fb faire face \u00e0 des contraintes de ressources et \u00e0 des difficult\u00e9s pour maintenir l’engagement \u00e0 son niveau ant\u00e9rieur, ce qui a frein\u00e9 l’\u00e9lan du programme de travail. <\/p>\n\n

Un nouveau d\u00e9part en 2024<\/strong><\/h2>\n\n

Au d\u00e9but de l’ann\u00e9e 2024, l’Office national d’audit su\u00e9dois, qui dirige l’ACCC, a lanc\u00e9 un appel \u00e0 candidatures pour relancer le groupe. La r\u00e9ponse a d\u00e9pass\u00e9 les attentes, et le groupe se compose actuellement de 14 membres repr\u00e9sentant presque toutes les r\u00e9gions de l’INTOSAI et l’IDI. L’ISC d’Afrique du Sud participe en tant qu’observateur, en sa qualit\u00e9 de pr\u00e9sidente du CBC. <\/p>\n\n

Aborder les questions \u00e9mergentes<\/strong><\/h2>\n\n

Alors que le groupe nouvellement constitu\u00e9 se r\u00e9unit num\u00e9riquement, plusieurs questions urgentes sont apparues au premier plan, notamment la transition de la comptabilit\u00e9 de caisse \u00e0 la comptabilit\u00e9 d’exercice. Ce sujet important sera abord\u00e9 lors d’un webinaire pr\u00e9vu le 13 novembre, avec des pr\u00e9sentations des ISC d’Irak et du Kenya et de l’IPSASB de l’IFAC, qui ont toutes des points de vue et des exp\u00e9riences int\u00e9ressants \u00e0 partager. Pour plus d’informations sur le webinaire : Comit\u00e9 de renforcement des capacit\u00e9s de l’INTOSAI – S\u00e9minaire en ligne de l’ACCC : Passer de la comptabilit\u00e9 de caisse \u00e0 la comptabilit\u00e9 d’exercice<\/a>. <\/p>\n\n

Aller de l’avant<\/strong><\/h2>\n\n

Gr\u00e2ce \u00e0 une collaboration et un engagement renouvel\u00e9s, l’ACCC est pr\u00eate \u00e0 poursuivre son travail vital en soulevant des questions urgentes pour les ISC qui op\u00e8rent dans des conditions difficiles, et le groupe de travail est maintenant \u00e0 pleine capacit\u00e9. Afin de maintenir l’atmosph\u00e8re de confiance essentielle pour que les membres partagent ouvertement leurs exp\u00e9riences concernant les d\u00e9fis et les difficult\u00e9s li\u00e9s \u00e0 l’accomplissement de leurs mandats, nous avons choisi de limiter le nombre de membres du groupe de travail. Nous esp\u00e9rons que cette approche favorisera un environnement s\u00fbr, propice \u00e0 un dialogue et \u00e0 une collaboration fructueux, garantissant que toutes les voix seront entendues et valoris\u00e9es \u00e0 l’avenir. En m\u00eame temps, nous invitons toutes les ISC \u00e0 participer aux webinaires et aux autres initiatives qui sont ouvertes \u00e0 tous les membres de l’INTOSAI et \u00e0 toutes les parties prenantes. <\/p>\n","protected":false},"excerpt":{"rendered":"

Cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l’origine sur le site de la Commission de renforcement…<\/p>\n","protected":false},"author":28,"featured_media":31381,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2878,32],"country":[3868],"region":[],"news-type":[2888],"coauthors":[3295],"class_list":["post-31392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-fr","category-non-classifiee","country-suede","news-type-inside-intosai-fr"],"acf":[],"yoast_head":"\nRed\u00e9marrage r\u00e9ussi du groupe de travail du CBC sur l'audit dans des contextes complexes et difficiles (ACCC) - 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\" 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