{"id":6142,"date":"2024-01-17T16:37:15","date_gmt":"2024-01-17T15:37:15","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/administration-federale-des-finances-rapport-detaille-sur-la-revision-du-compte-2015-de-la-confederation\/"},"modified":"2024-03-01T09:39:33","modified_gmt":"2024-03-01T08:39:33","slug":"administration-federale-des-finances-rapport-detaille-sur-la-revision-du-compte-2015-de-la-confederation","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/administration-federale-des-finances-rapport-detaille-sur-la-revision-du-compte-2015-de-la-confederation\/","title":{"rendered":"Rapport d\u00e9taill\u00e9 sur la r\u00e9vision du compte 2015 de la Conf\u00e9d\u00e9ration"},"content":{"rendered":"\n

Chaque ann\u00e9e, l\u2019Assembl\u00e9e f\u00e9d\u00e9rale de la Conf\u00e9d\u00e9ration suisse doit d\u00e9cider de l\u2019approbation du compte d\u2019\u00c9tat de la Conf\u00e9d\u00e9ration (compte de la Conf\u00e9d\u00e9ration). Il importe qu\u2019elle puisse compter sur l\u2019examen du compte de la Conf\u00e9d\u00e9ration par un organe de r\u00e9vision ind\u00e9pendant. Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) v\u00e9rifie, sur la base de normes reconnues en mati\u00e8re de r\u00e9vision, si le compte de la Conf\u00e9d\u00e9ration a \u00e9t\u00e9 \u00e9tabli correctement. Puis il \u00e9met une recommandation \u00e0 l\u2019intention des Commissions des finances des Chambres f\u00e9d\u00e9rales, leur indiquant s\u2019il convient ou non d\u2019ap-prouver le compte de la Conf\u00e9d\u00e9ration. Se fondant sur les conclusions tir\u00e9es des examens effectu\u00e9s le CDF recommande, dans son rapport du 26 avril 2016 d\u2019approuver le compte de la Conf\u00e9d\u00e9ration pour l\u2019ann\u00e9e 2015.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[221],"class_list":["post-6142","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-bundesrechnung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"16056"}],"audit_office":[7937],"audit_office_text":"","audit_date":"20160613","bgo":false,"keywords":"l\u2019Assembl\u00e9e f\u00e9d\u00e9rale, l\u2019approbation, compte d\u2019\u00c9tat, compte de la Conf\u00e9d\u00e9ration, organe de r\u00e9vision ind\u00e9pendant, normes reconnues en mati\u00e8re de r\u00e9vision, Commissions des finances des Chambres f\u00e9d\u00e9rales, recommandation","audit_office_local":""},"yoast_head":"\nRapport d\u00e9taill\u00e9 sur la r\u00e9vision du compte 2015 de la Conf\u00e9d\u00e9ration - 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