{"id":6186,"date":"2024-01-17T16:37:27","date_gmt":"2024-01-17T15:37:27","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\/"},"modified":"2025-09-11T13:17:26","modified_gmt":"2025-09-11T11:17:26","slug":"systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\/","title":{"rendered":"Syst\u00e8me de contr\u00f4le interne dans le processus des achats"},"content":{"rendered":"\n

Le processus des achats de l\u2019Administration f\u00e9d\u00e9rale des douanes (AFD) que le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a examin\u00e9 est principalement centralis\u00e9 dans deux sections sp\u00e9cialis\u00e9es rattach\u00e9es \u00e0 la division d\u2019exploitation \u2013 section \u00abMat\u00e9riel et Imprim\u00e9s\u00bb (M+D) et section \u00abManagement des techniques de l\u2019information et de la communication\u00bb (IKTM). Il est support\u00e9 par l\u2019application MM (gestion des stocks) du logiciel SAP qui int\u00e8gre deux niveaux d\u2019approbation, impliquant l\u2019une des sections d\u2019achat et l\u2019entit\u00e9 ordonnatrice ou la direction pour les acquisitions de plus de 50 000 francs. Un contr\u00f4le final intervient au Service financier (FIRE) au moment de la lib\u00e9ration du paiement. Les responsabilit\u00e9s rattach\u00e9es \u00e0 chaque niveau d\u2019approbation sont fix\u00e9es dans le R\u00e8glement d\u2019organisation. Les collaborateurs disposant des droits d\u2019autorisation sont d\u00e9sign\u00e9s.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[27],"audit_type":[52],"class_list":["post-6186","audit","type-audit","status-publish","hentry","audit_category-achats-publics","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"14366"}],"audit_office":[8017,7940],"audit_office_text":"","audit_date":"20150325","bgo":false,"keywords":"section \u00abMat\u00e9riel et Imprim\u00e9s\u00bb (M+D), \u00abManagement des techniques de l\u2019information et de la communication\u00bb (IKTM), division d\u2019exploitation, l\u2019application MM, logiciel SAP, deux niveaux d\u2019approbation, contr\u00f4le final intervient au Service financier (FIRE)","audit_office_local":"AFD, OFDF"},"yoast_head":"\nSyst\u00e8me de contr\u00f4le interne dans le processus des achats - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Syst\u00e8me de contr\u00f4le interne dans le processus des achats\" \/>\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\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Syst\u00e8me de contr\u00f4le interne dans le processus des achats\" \/>\n<meta property=\"og:description\" content=\"Syst\u00e8me de contr\u00f4le interne dans le processus des achats\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-11T11:17:26+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\\\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/systeme-de-controle-interne-dans-le-processus-des-achats-administration-federale-des-douanes\\\/\",\"name\":\"Syst\u00e8me de contr\u00f4le interne dans le processus des achats - 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