{"id":32808,"date":"2024-07-30T13:48:02","date_gmt":"2024-07-30T11:48:02","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=fachtexte&#038;p=32808"},"modified":"2024-07-30T13:48:57","modified_gmt":"2024-07-30T11:48:57","slug":"le-controle-des-finances-en-mutation-reflexions-sur-les-defis-actuels-de-la-haute-surveillance-de-ladministration","status":"publish","type":"fachtexte","link":"https:\/\/www.efk.admin.ch\/fr\/fachtexte\/le-controle-des-finances-en-mutation-reflexions-sur-les-defis-actuels-de-la-haute-surveillance-de-ladministration\/","title":{"rendered":"Le Contr\u00f4le des finances en mutation : R\u00e9flexions sur les d\u00e9fis actuels de la haute surveillance de l\u2019administration"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ces derni\u00e8res d\u00e9cennies, plusieurs \u00e9volutions ont contribu\u00e9 \u00e0 modifier le mandat de surveillance financi\u00e8re du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF). En 1995, le crit\u00e8re de rentabilit\u00e9 a \u00e9t\u00e9 ajout\u00e9 \u00e0 l\u2019article 5 de la loi sur le Contr\u00f4le f\u00e9d\u00e9ral des finances (LCF). Plus r\u00e9cemment, le rapport des commissions de contr\u00f4le (Commissions des finances et Commissions de gestion) des Chambres f\u00e9d\u00e9rales portant sur le projet informatique INSIEME a pr\u00e9conis\u00e9 un renforcement des comp\u00e9tences du CDF notamment en mati\u00e8re d\u2019annonce de graves lacunes constat\u00e9es et de non mise en oeuvre de ses recommandations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Opinion des auteurs et non du CDF<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-32808","fachtexte","type-fachtexte","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Le Contr\u00f4le des finances en mutation : R\u00e9flexions sur les d\u00e9fis actuels de la haute surveillance de l\u2019administration - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\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\/fachtexte\/le-controle-des-finances-en-mutation-reflexions-sur-les-defis-actuels-de-la-haute-surveillance-de-ladministration\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Contr\u00f4le des finances en mutation : R\u00e9flexions sur les d\u00e9fis actuels de la haute surveillance de l\u2019administration\" \/>\n<meta property=\"og:description\" content=\"Ces derni\u00e8res d\u00e9cennies, plusieurs \u00e9volutions ont contribu\u00e9 \u00e0 modifier le mandat de surveillance financi\u00e8re du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF). En 1995, le crit\u00e8re de rentabilit\u00e9 a \u00e9t\u00e9 ajout\u00e9 \u00e0 l\u2019article 5 de la loi sur le Contr\u00f4le f\u00e9d\u00e9ral des finances (LCF). 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