{"id":6389,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/6389\/"},"modified":"2024-03-08T16:24:40","modified_gmt":"2024-03-08T15:24:40","slug":"6389","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/6389\/","title":{"rendered":"Division principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre – Division Surveillance cantons: Surveillance de la taxation et de la perception de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct"},"content":{"rendered":"\n

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a proc\u00e9d\u00e9 aupr\u00e8s de la Division Surveillance cantons de la Division principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD), de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre (DP DAT) de l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) \u00e0 un examen de la surveillance exerc\u00e9e en mati\u00e8re d\u2019imp\u00f4t f\u00e9d\u00e9ral direct. Dans le cadre de cet audit ont \u00e9t\u00e9 analys\u00e9s la strat\u00e9gie, l\u2019organisation, les m\u00e9thodes et documents de travail, ainsi que les principes de collaboration mis en place pour assurer la surveillance dans le domaine de l\u2019IFD.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-6389","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"7022"}],"audit_office":7939,"audit_office_text":"","audit_date":"20071109","bgo":false,"keywords":"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) proc\u00e8de syst\u00e9matiquement depuis 2002 \u00e0 des \u00e9valuations et \u00e0 des audits transversaux. Jusqu'en 2009, il a effectu\u00e9 environ 25 \u00e9valuations et 15 audits transversaux. Les \u00e9valuations permettent d'\u00e9laborer des recommandations visant \u00e0 am\u00e9liorer la mise en oeuvre et l'efficacit\u00e9 des mesures \u00e9tatiques. Les audits transversaux consistent \u00e0 comparer diverses unit\u00e9s administratives dans le but de trouver le meilleur moyen d'ex\u00e9cuter les t\u00e2ches.","audit_office_local":""},"yoast_head":"\nDivision principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre - Division Surveillance cantons: Surveillance de la taxation et de la perception de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Division principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre - Division Surveillance cantons: Surveillance de la taxation et de la perception de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct\" \/>\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\/6389\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Division principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre - 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