{"id":25278,"date":"2024-03-08T12:52:13","date_gmt":"2024-03-08T11:52:13","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?post_type=audit&#038;p=25278"},"modified":"2024-03-08T12:53:05","modified_gmt":"2024-03-08T11:53:05","slug":"audit-de-la-conduite-financiere-et-de-divers-champs-dactivite","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/audit-de-la-conduite-financiere-et-de-divers-champs-dactivite\/","title":{"rendered":"Audit de la conduite financi\u00e8re et de divers champs d&#8217;activit\u00e9"},"content":{"rendered":"\n<p>Le CDF \u00e9voque ce rapport PA 10092 (septembre 2010) dans le cadre de l\u2019enqu\u00eate administrative men\u00e9e en 2016:<\/p>\n\n\n\n<p>\u00abLe mandat d\u2019audit 10092 concernait entre autres le domaine de la navigation en haute mer. Ce domaine a \u00e9t\u00e9 qualifi\u00e9 dans ce rapport comme \u00e9tant \u00abg\u00e9r\u00e9 de mani\u00e8re appropri\u00e9e et professionnelle\u00bb. Consid\u00e9r\u00e9 aujourd\u2019hui, ce jugement se fonde sur un examen trop superficiel qui n\u2019a en particulier pas pris en compte le contexte \u00e9conomique de la navigation en haute mer.\u00bb<\/p>\n\n\n\n<p>Comme l\u2019indique le \u00ab\u00a0Message concernant un cr\u00e9dit suppl\u00e9mentaire destin\u00e9 \u00e0 honorer des cautionnements de la Conf\u00e9d\u00e9ration aux navires de haute mer\u00bb du 16 mai 2017, l\u2019enqu\u00eate administrative a mis \u00e0 jour \u00abde possibles irr\u00e9gularit\u00e9s\u00bb, qui ont conduit en \u00e9t\u00e9 2016 au d\u00e9p\u00f4t d\u2019une plainte p\u00e9nale. Ces irr\u00e9gularit\u00e9s n&#8217;ont \u00e9t\u00e9 observables qu&#8217;apr\u00e8s la p\u00e9riode d&#8217;audit de l&#8217;\u00e9poque.<\/p>\n\n\n\n<p>On peut \u00e9galement lire dans le message:<\/p>\n\n\n\n<p>\u00abDans son rapport sur la gestion des affaires \u00e0 l\u2019OFAE, le CDF constate ceci:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les proc\u00e9dures n\u2019\u00e9taient r\u00e9gies que par un r\u00e8glement informel (jusqu\u2019en 2013),<\/li>\n\n\n\n<li>une seule personne cumulait toutes les fonctions essentielles (jusqu\u2019en 2012),<\/li>\n\n\n\n<li>le syst\u00e8me de contr\u00f4le interne \u00e9tait d\u00e9faillant,<\/li>\n\n\n\n<li>l\u2019encadrement et le contr\u00f4le des armateurs n\u2019\u00e9taient pas ad\u00e9quats compte tenu des risques,<\/li>\n\n\n\n<li>des \u00e9l\u00e9ments pertinents pour le processus d\u00e9cisionnel n\u2019ont pas \u00e9t\u00e9 archiv\u00e9s de fa\u00e7on rigoureuse,<\/li>\n\n\n\n<li>les demandes de nouveaux cautionnements, de refinancement et de sursis de paiement des amortissements ont fait l\u2019objet d\u2019un contr\u00f4le certes syst\u00e9matique, mais peu critique,<\/li>\n\n\n\n<li>la pratique d\u2019octroi de cautionnements \u00e9tait trop g\u00e9n\u00e9reuse.\u00bb<\/li>\n<\/ul>\n\n\n\n<p>Par ailleurs, pour des raisons d\u2019ind\u00e9pendance, aucune des personnes ayant particip\u00e9 \u00e0 l\u2019audit de 2010 n\u2019a \u00e9t\u00e9 associ\u00e9e d\u2019une mani\u00e8re ou d\u2019une autre \u00e0 l\u2018enqu\u00eate administrative.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[88],"audit_type":[50],"class_list":["post-25278","audit","type-audit","status-publish","hentry","audit_category-economie-et-agriculture","audit_type-pruefung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"10092"}],"audit_office":[7948],"audit_office_text":"","audit_date":"20170603","bgo":true,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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