{"id":45574,"date":"2026-07-08T08:03:29","date_gmt":"2026-07-08T06:03:29","guid":{"rendered":"https:\/\/www.efk.admin.ch\/fachtexte\/was-waere-wenn-die-groesste-herausforderung-der-modernen-pruefung-nicht-mehr-darin-bestuende-ki-einzusetzen-sondern-autonome-agenten-zu-steuern\/"},"modified":"2026-07-08T08:39:05","modified_gmt":"2026-07-08T06:39:05","slug":"et-si-le-plus-grand-defi-des-audits-modernes-ne-consistait-plus-a-utiliser-lia-mais-a-piloter-des-agents-autonomes","status":"publish","type":"fachtexte","link":"https:\/\/www.efk.admin.ch\/fr\/fachtexte\/et-si-le-plus-grand-defi-des-audits-modernes-ne-consistait-plus-a-utiliser-lia-mais-a-piloter-des-agents-autonomes\/","title":{"rendered":"Et si le plus grand d\u00e9fi des audits modernes ne consistait plus \u00e0 utiliser l&#8217;IA, mais \u00e0 piloter des agents autonomes ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Dans un article scientifique, Orlando Willig et Marco Schreyer examinent un changement de paradigme majeur pour notre profession : l&#8217;\u00e9mergence de l&#8217;IA bas\u00e9e sur des agents (Agentic AI) et son int\u00e9gration dans les outils d&#8217;audit assist\u00e9s par ordinateur (CAAT) traditionnels.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"695\" src=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-1024x695.png\" alt=\"\" class=\"wp-image-45570\" srcset=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-1024x695.png 1024w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-300x203.png 300w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-768x522.png 768w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-1536x1043.png 1536w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent-2048x1391.png 2048w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/overview-audit-agent.png 1357w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement aux anciens assistants num\u00e9riques, les nouveaux syst\u00e8mes d\u2019IA ne se contentent pas d\u2019effectuer des t\u00e2ches ponctuelles telles que la synth\u00e8se de textes ou l\u2019extraction de donn\u00e9es. Ils sont \u00e9galement capables de mener de mani\u00e8re autonome des audits complexes et en plusieurs \u00e9tapes. Ces agents utilisent des normes ouvertes telles que le <em>Model Context Protocol<\/em> (MCP). Leur architecture repose sur trois principes fondamentaux :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La planification : la capacit\u00e9 \u00e0 d\u00e9composer un objectif global en sous-t\u00e2ches g\u00e9rables et \u00e0 tirer des enseignements de ses propres erreurs gr\u00e2ce \u00e0 l\u2019autocorrection.<\/li>\n\n\n\n<li>La m\u00e9moire : l\u2019utilisation de m\u00e9canismes de m\u00e9moire \u00e0 court et \u00e0 long terme pour enregistrer le contexte d\u2019un Audit et r\u00e9cup\u00e9rer des informations d\u2019un Audit \u00e0 l\u2019autre.<\/li>\n\n\n\n<li>L\u2019orchestration des outils : la capacit\u00e9 \u00e0 appeler des scripts externes et des applications m\u00e9tier afin d\u2019extraire des donn\u00e9es d\u2019audit et de g\u00e9n\u00e9rer des projets de rapports.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u2019humain au c\u0153ur de la gouvernance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette automatisation de l\u2019analyse technique ne vise en aucun cas \u00e0 remplacer l\u2019auditeur. Au contraire, elle red\u00e9finit son r\u00f4le : lib\u00e9r\u00e9 des processus d\u2019ex\u00e9cution les plus fastidieux, l\u2019humain reste au centre. L\u2019ind\u00e9pendance, le jugement professionnel et l\u2019esprit critique restent des pr\u00e9rogatives non n\u00e9gociables de l\u2019humain.m. Unabh\u00e4ngigkeit, professionelles Urteilsverm\u00f6gen und kritische Skepsis bleiben unverhandelbare Vorrechte des Menschen.<\/p>\n","protected":false},"featured_media":45572,"menu_order":0,"template":"","class_list":["post-45574","fachtexte","type-fachtexte","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Et si le plus grand d\u00e9fi des audits modernes ne consistait plus \u00e0 utiliser l&#039;IA, mais \u00e0 piloter des agents autonomes ? - 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\/et-si-le-plus-grand-defi-des-audits-modernes-ne-consistait-plus-a-utiliser-lia-mais-a-piloter-des-agents-autonomes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Et si le plus grand d\u00e9fi des audits modernes ne consistait plus \u00e0 utiliser l&#039;IA, mais \u00e0 piloter des agents autonomes ?\" \/>\n<meta property=\"og:description\" content=\"Dans un article scientifique, Orlando Willig et Marco Schreyer examinent un changement de paradigme majeur pour notre profession : l&#8217;\u00e9mergence de l&#8217;IA bas\u00e9e sur des agents (Agentic AI) et son int\u00e9gration dans les outils d&#8217;audit assist\u00e9s par ordinateur (CAAT) traditionnels. 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