{"id":44882,"date":"2026-06-10T23:00:00","date_gmt":"2026-06-10T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=44882"},"modified":"2026-06-08T10:18:27","modified_gmt":"2026-06-08T08:18:27","slug":"mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques\/","title":{"rendered":"Mise en oeuvre d\u2019une recommandation essentielle : gestion des risques"},"content":{"rendered":"\n

Pro Helvetia (PH) est la fondation suisse pour la culture. Sa mission est d\u2019encourager la cr\u00e9ation artistique et culturelle, \u00e0 la fois contemporaine et professionnelle, pr\u00e9sentant un int\u00e9r\u00eat national. En 2024, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a effectu\u00e9 un audit de la gestion des risques qui comportait une recommandation essentielle visant \u00e0 ce que PH mette en place une gestion des risques efficace, suffisamment formalis\u00e9e et adapt\u00e9e \u00e0 la taille et \u00e0 l’activit\u00e9 de la fondation.

Le CDF a effectu\u00e9 un audit de suivi sur la mise en oeuvre de cette recommandation essentielle.<\/p>\n\n\n\n

\n
\n\n
\n
\n

180,5<\/h2>\n

millions de francs allou\u00e9s par le Parlement \u00e0 PH pour la p\u00e9riode 2025-28<\/p>\n<\/div>\n <\/div>\n

\n

39<\/h2>\n

millions de francs engag\u00e9s par PH en 2025 pour les activit\u00e9s culturelles<\/p>\n<\/div>\n <\/div>\n

\n

116<\/h2>\n

nombre de collaborateurs et collaboratrices de PH en Suisse et \u00e0 l\u2019\u00e9tranger<\/p>\n<\/div>\n <\/div>\n

\n

7 235<\/h2>\n

nombre de requ\u00eates re\u00e7ues par PH en 2025<\/p>\n<\/div>\n <\/div>\n <\/div>\n \n <\/div>\n<\/section>\n\n\n\n\n

\n
\n\n

\n R\u00e9sultats principaux <\/h2>\n \n
\n
    \n
  • \n
    \n

    Cadre r\u00e9glementaire formalis\u00e9<\/h3>\n

    PH a r\u00e9dig\u00e9, avec l\u2019aide d\u2019une experte externe, une politique et une directive sur la gestion des risques. La politique pr\u00e9sente les lignes essentielles du syst\u00e8me de gestion des risques et renvoie \u00e0 la directive pour le processus.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    Organisation, r\u00f4les et responsabilit\u00e9s d\u00e9finis<\/h3>\n

    Il reste cependant \u00e0 confirmer l\u2019efficacit\u00e9 de ces structures. Apr\u00e8s six \u00e0 neuf mois de mise en exploitation, il est encore en effet trop t\u00f4t pour se prononcer sur l\u2019efficacit\u00e9 de la gestion des risques.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    R\u00e8gles d\u2019utilisation de l\u2019outil de gestion \u00e0 pr\u00e9ciser<\/h3>\n

    PH utilise Excel pour g\u00e9rer ses risques. Ce logiciel pr\u00e9sente de nombreuses difficult\u00e9s pour garantir la tra\u00e7abilit\u00e9 de l\u2019information, la gestion de l\u2019historique ou la gestion des droits d\u2019acc\u00e8s.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n

      \n
    • \n
      \n

      Premier rapport annuel sur la gestion des risques pr\u00e9vu en septembre 2026<\/h3>\n

      PH a identifi\u00e9 douze risques. L\u2019\u00e9valuation des mesures d\u00e9finies et des mesures potentielles pour mitiger les risques est en cours. PH a convenu avec le DFI que le premier rapport sur la gestion des risques serait \u00e9tabli pour l\u2019automne 2026.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      Processus annuel \u00e0 d\u00e9finir<\/h3>\n

      Les t\u00e2ches \u00e0 effectuer dans un cycle annuel de gestion des risques n\u2019ont pas encore \u00e9t\u00e9 planifi\u00e9es dans un processus.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      Recommandation pas mise en oeuvre<\/h3>\n

      Bien que certains progr\u00e8s aient \u00e9t\u00e9 r\u00e9alis\u00e9s, l\u2019objectif fix\u00e9 par le Conseil f\u00e9d\u00e9ral, \u00e0 savoir \u00ab de disposer d\u2019un syst\u00e8me de gestion des risques efficace et suffisamment formalis\u00e9, adapt\u00e9 \u00e0 la taille et aux activit\u00e9s de PH \u00bb, n\u2019est pas encore atteint.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n <\/div>\n \n <\/div>\n<\/section>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[85],"audit_type":[52],"class_list":["post-44882","audit","type-audit","status-publish","hentry","audit_category-culture-et-sport","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"26612"}],"audit_office":[7910],"audit_office_text":"","audit_date":"20260610","bgo":false,"keywords":"","audit_office_local":"Pro Helvetia"},"yoast_head":"\nMise en oeuvre d\u2019une recommandation essentielle : gestion des risques - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mise en oeuvre d\u2019une recommandation essentielle : gestion des risques\" \/>\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\/mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise en oeuvre d\u2019une recommandation essentielle : gestion des risques\" \/>\n<meta property=\"og:description\" content=\"Mise en oeuvre d\u2019une recommandation essentielle : gestion des risques\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\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\\\/mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/mise-en-oeuvre-dune-recommandation-essentielle-gestion-des-risques\\\/\",\"name\":\"Mise en oeuvre d\u2019une recommandation essentielle : gestion des risques - 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