{"id":43178,"date":"2026-03-04T16:30:00","date_gmt":"2026-03-04T15:30:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=fachtexte&p=43178"},"modified":"2026-03-04T16:32:50","modified_gmt":"2026-03-04T15:32:50","slug":"etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf","status":"publish","type":"fachtexte","link":"https:\/\/www.efk.admin.ch\/fr\/fachtexte\/etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf\/","title":{"rendered":"\u00c9tude : \u00ab Rattachement de l\u2019autorit\u00e9 comp\u00e9tente au sens de l\u2019art. 76g de la loi f\u00e9d\u00e9rale sur les droits politiques (LDP) aupr\u00e8s du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) \u00bb"},"content":{"rendered":"\n

L\u2019\u00e9tude de l\u2019Universit\u00e9 de Berne (2025) avertit que les transferts de t\u00e2ches dans le domaine de la transparence du financement de la vie politique mettent en p\u00e9ril la mission fondamentale, l\u2019ind\u00e9pendance et la r\u00e9putation du CDF. Cette t\u00e2che contreviendrait aux normes de l\u2019INTOSAI, car elle constitue une activit\u00e9 d\u2019ex\u00e9cution, et irait en outre \u00e0 l\u2019encontre de la volont\u00e9 du l\u00e9gislateur. L\u2019\u00e9tude recommande donc de ne pas confier cette t\u00e2che au CDF.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-43178","fachtexte","type-fachtexte","status-publish","hentry"],"acf":[],"yoast_head":"\n\u00c9tude : \u00ab Rattachement de l\u2019autorit\u00e9 comp\u00e9tente au sens de l\u2019art. 76g de la loi f\u00e9d\u00e9rale sur les droits politiques (LDP) aupr\u00e8s du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) \u00bb - 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\/etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9tude : \u00ab Rattachement de l\u2019autorit\u00e9 comp\u00e9tente au sens de l\u2019art. 76g de la loi f\u00e9d\u00e9rale sur les droits politiques (LDP) aupr\u00e8s du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) \u00bb\" \/>\n<meta property=\"og:description\" content=\"L\u2019\u00e9tude de l\u2019Universit\u00e9 de Berne (2025) avertit que les transferts de t\u00e2ches dans le domaine de la transparence du financement de la vie politique mettent en p\u00e9ril la mission fondamentale, l\u2019ind\u00e9pendance et la r\u00e9putation du CDF. Cette t\u00e2che contreviendrait aux normes de l\u2019INTOSAI, car elle constitue une activit\u00e9 d\u2019ex\u00e9cution, et irait en outre \u00e0 l\u2019encontre […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/fachtexte\/etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T15:32:50+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\\\/fachtexte\\\/etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/fachtexte\\\/etude-rattachement-de-lautorite-competente-au-sens-de-lart-76g-de-la-loi-federale-sur-les-droits-politiques-ldp-aupres-du-controle-federal-des-finances-cdf\\\/\",\"name\":\"\u00c9tude : \u00ab Rattachement de l\u2019autorit\u00e9 comp\u00e9tente au sens de l\u2019art. 76g de la loi f\u00e9d\u00e9rale sur les droits politiques (LDP) aupr\u00e8s du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) \u00bb - 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