{"id":5931,"date":"2024-01-17T16:36:12","date_gmt":"2024-01-17T15:36:12","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/examen-par-les-pairs-2020-du-controle-federal-des-finances-par-la-cour-des-comptes\/"},"modified":"2026-03-30T11:52:07","modified_gmt":"2026-03-30T09:52:07","slug":"examen-par-les-pairs-2020-du-controle-federal-des-finances-par-la-cour-des-comptes","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/examen-par-les-pairs-2020-du-controle-federal-des-finances-par-la-cour-des-comptes\/","title":{"rendered":"Examen par les pairs 2020 du Contr\u00f4le f\u00e9d\u00e9ral des finances par la Cour des comptes"},"content":{"rendered":"\n<p>Le 23 septembre 2019, un protocole d\u2019accord a confi\u00e9 \u00e0 la Cour des comptes la revue par les pairs du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF). La derni\u00e8re revue de l\u2019institution sup\u00e9rieure de contr\u00f4le (ISC) suisse remonte \u00e0 2015 et a \u00e9t\u00e9 men\u00e9e par la Cour des comptes europ\u00e9enne (<em>European Court of Auditors,<\/em>\u00a0ECA). Celle-ci portait sur la strat\u00e9gie, la programmation et le contr\u00f4le qualit\u00e9 ; l\u2019int\u00e9gralit\u00e9 des recommandations a \u00e9t\u00e9 mise en place. Dans le prolongement de ce contr\u00f4le, afin de faire un bilan de ses forces et de ses faiblesses, le CDF a d\u00e9cid\u00e9 de se soumettre \u00e0 un nouvel examen par les pairs selon les normes internationales des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (<em>International Standards of Supreme Audit Institutions,<\/em>\u00a0ISSAI). Plus pr\u00e9cis\u00e9ment, la revue porte sur les th\u00e8mes suivants, d\u00e9termin\u00e9s conjointement par le CDF et la Cour des comptes : l\u2019ind\u00e9pendance, la communication et la relation avec les parties prenantes ; l\u2019\u00e9thique, la transparence, l\u2019obligation de rendre compte et la bonne gouvernance ; l\u2019approche de l\u2019audit.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[70],"audit_type":[204],"class_list":["post-5931","audit","type-audit","status-publish","hentry","audit_category-divers","audit_type-peer-review-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"19511"}],"audit_office":null,"audit_office_text":"","audit_date":"20210302","bgo":false,"keywords":"revue, l\u2019institution sup\u00e9rieure de contr\u00f4le (ISC) suisse,l\u2019ind\u00e9pendance, la communication et la relation avec les parties prenantes, \u2019\u00e9thique, la transparence, l\u2019obligation de rendre compte , l\u2019approche de l\u2019audit","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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