{"id":24383,"date":"2024-02-29T13:43:45","date_gmt":"2024-02-29T12:43:45","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?post_type=audit&#038;p=24383"},"modified":"2024-02-29T13:47:21","modified_gmt":"2024-02-29T12:47:21","slug":"management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","title":{"rendered":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016"},"content":{"rendered":"\n<p>S\u2019appuyant sur les articles 6 et 8 de la loi f\u00e9d\u00e9rale du 28 juin 1967 sur le Contr\u00f4le f\u00e9d\u00e9ral des finances (LCF, RS 614.0), le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a proc\u00e9d\u00e9 \u00e0 la r\u00e9vision interm\u00e9diaire du compte annuel 2016 du Fonds d\u2019infrastructure ferroviaire (FIF).<\/p>\n\n\n\n<p>Avec le lancement du FIF et ce faisant du premier audit par le CDF, l\u2019accent a \u00e9t\u00e9 mis sur le bilan d\u2019ouverture. Outre la comptabilisation correcte et compl\u00e8te (comptabilit\u00e9 g\u00e9n\u00e9rale et auxiliaire), le CDF \u00e9value \u00e9galement l\u2019impact du nouveau mod\u00e8le comptable de la Conf\u00e9d\u00e9ration (NMC) introduit suite au remplacement du Fonds.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[41],"audit_type":[221],"class_list":["post-24383","audit","type-audit","status-publish","hentry","audit_category-oeffentliche-finanzen-und-steuern","audit_type-bundesrechnung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"16374"}],"audit_office":[8053],"audit_office_text":"","audit_date":"20180529","bgo":true,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\n<meta property=\"og:description\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-29T12:47:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/\",\"name\":\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-02-29T12:43:45+00:00\",\"dateModified\":\"2024-02-29T12:47:21+00:00\",\"description\":\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rapport\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"name\":\"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz\",\"description\":\"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\"},\"alternateName\":\"EFK\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\",\"name\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"alternateName\":\"EFK\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"contentUrl\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"width\":268,\"height\":258,\"caption\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/efk_cdf_sfao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCm-bXj227VE5sJzhB-ihdvw\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11081578\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","description":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","og_locale":"fr_FR","og_type":"article","og_title":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016","og_description":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016","og_url":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","og_site_name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","article_modified_time":"2024-02-29T12:47:21+00:00","og_image":[{"width":750,"height":500,"url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","url":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","name":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","isPartOf":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#website"},"datePublished":"2024-02-29T12:43:45+00:00","dateModified":"2024-02-29T12:47:21+00:00","description":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016","breadcrumb":{"@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.efk.admin.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Rapport","item":"https:\/\/www.efk.admin.ch\/fr\/audit\/"},{"@type":"ListItem","position":3,"name":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016"}]},{"@type":"WebSite","@id":"https:\/\/www.efk.admin.ch\/fr\/#website","url":"https:\/\/www.efk.admin.ch\/fr\/","name":"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz","description":"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.","publisher":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#organization"},"alternateName":"EFK","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efk.admin.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.efk.admin.ch\/fr\/#organization","name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","alternateName":"EFK","url":"https:\/\/www.efk.admin.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","contentUrl":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","width":268,"height":258,"caption":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)"},"image":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/efk_cdf_sfao\/","https:\/\/www.youtube.com\/channel\/UCm-bXj227VE5sJzhB-ihdvw\/featured","https:\/\/www.linkedin.com\/company\/11081578\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit\/24383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit"}],"about":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/types\/audit"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/office\/8053"}],"wp:attachment":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/media?parent=24383"}],"wp:term":[{"taxonomy":"audit_category","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_category?post=24383"},{"taxonomy":"audit_type","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_type?post=24383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}