{"id":25112,"date":"2024-01-19T15:17:59","date_gmt":"2024-01-19T14:17:59","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?page_id=25112"},"modified":"2026-03-25T10:49:16","modified_gmt":"2026-03-25T09:49:16","slug":"quest-ce-que-le-cdf","status":"publish","type":"page","link":"https:\/\/www.efk.admin.ch\/fr\/quest-ce-que-le-cdf\/","title":{"rendered":"Qu\u2019est-ce que le CDF\u00a0?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-les-composantes-de-l-adn-du-cdf\">Les composantes de l\u2019ADN du CDF<\/h2>\n\n\n\n<p><strong>Il traite avec assurance une grande vari\u00e9t\u00e9 de sujets. <\/strong>Chaque ann\u00e9e, le CDF r\u00e9alise plus de 150&nbsp;audits et publie plus de la moiti\u00e9 des rapports \u00e9tablis dans ce contexte. Il exerce sa surveillance financi\u00e8re sur plusieurs entit\u00e9s, dont l\u2019administration f\u00e9d\u00e9rale, les Services du Parlement, les tribunaux f\u00e9d\u00e9raux, l\u2019Autorit\u00e9 f\u00e9d\u00e9rale de surveillance des march\u00e9s financiers et le Minist\u00e8re public de la Conf\u00e9d\u00e9ration. Les b\u00e9n\u00e9ficiaires de subventions f\u00e9d\u00e9rales et les entreprises dont la Conf\u00e9d\u00e9ration d\u00e9tient plus de 50&nbsp;% du capital social sont \u00e9galement soumis aux audits du CDF. Le CDF est aussi l\u2019interlocuteur des lanceurs d\u2019alerte (<em>whistleblowers<\/em>) pour l\u2019administration et re\u00e7oit chaque ann\u00e9e de nombreux signalements. \u00c0 l\u2019\u00e9chelle internationale, il est fortement int\u00e9gr\u00e9 au r\u00e9seau des institutions sup\u00e9rieures de contr\u00f4le des finances publiques. Il entretient l\u2019\u00e9change avec les services cantonaux de contr\u00f4le des finances et plaide pour la r\u00e9alisation d\u2019audits conjoints. Pour en savoir plus sur le domaine de surveillance du CDF, cliquez <a href=\"https:\/\/www.efk.admin.ch\/fr\/quest-ce-que-le-cdf\/aufsichtsbereich\/\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>.<\/p>\n\n\n\n<p><strong>Quatre valeurs guident son travail au quotidien.<\/strong> Le CDF applique des principes et des m\u00e9thodes reconnus, car le professionnalisme est la condition indispensable \u00e0 l\u2019accomplissement de son mandat. En outre, il encourage et stimule l\u2019innovation\u00a0: en appliquant de nouvelles connaissances \u00e0 ses proc\u00e9dures et m\u00e9thodes, il garantit que son approche de l\u2019audit reste \u00e0 la pointe du progr\u00e8s. Il convient d\u2019objectifs mesurables et communique ouvertement et clairement \u00e0 ce sujet, car il met l\u2019accent sur la conduite. La collaboration au sein des \u00e9quipes lui est essentielle\u00a0: il cr\u00e9e un environnement favorisant le travail en \u00e9quipe. Pour en savoir plus sur sa strat\u00e9gie et sur ses valeurs, cliquez <a href=\"https:\/\/www.efk.admin.ch\/fr\/quest-ce-que-le-cdf\/strategie-du-cdf\/\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>.<\/p>\n\n\n\n<p><strong>Sa longue histoire lui permet de reconna\u00eetre les risques d\u2019aujourd\u2019hui et de demain.<\/strong> Le CDF ne date pas d\u2019hier&nbsp;: il a presque le m\u00eame \u00e2ge que l\u2019\u00c9tat f\u00e9d\u00e9ral. Tout comme ce dernier, il a \u00e9volu\u00e9 au fil des d\u00e9cennies et pris en charge de nouvelles t\u00e2ches. Nous avons plong\u00e9 dans les archives et \u00e9tabli une <a href=\"https:\/\/www.timeline.efk.admin.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">chronologie du CDF<\/a>.<\/p>\n\n\n\n<section\n  class=\"content-block no-img\">\n  <div class=\"content-block__wrapper\">\n        <div class=\"content-block__text \">\n                              <a href=\"https:\/\/www.timeline.efk.admin.ch\/\" class=\"btn content-block__link\">Histoire du CDF<\/a>\n          <\/div>\n  <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Les composantes de l\u2019ADN du CDF Il traite avec assurance une grande vari\u00e9t\u00e9 de sujets. Chaque ann\u00e9e, le CDF r\u00e9alise plus de 150&nbsp;audits et publie plus de la moiti\u00e9 des rapports \u00e9tablis dans ce contexte. Il exerce sa surveillance financi\u00e8re sur plusieurs entit\u00e9s, dont l\u2019administration f\u00e9d\u00e9rale, les Services du Parlement, les tribunaux f\u00e9d\u00e9raux, l\u2019Autorit\u00e9 f\u00e9d\u00e9rale [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":29159,"parent":0,"menu_order":131,"comment_status":"closed","ping_status":"closed","template":"template-sub-pages.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-25112","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Qu\u2019est-ce que le CDF\u00a0? - 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\/quest-ce-que-le-cdf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u2019est-ce que le CDF\u00a0?\" \/>\n<meta property=\"og:description\" content=\"Les composantes de l\u2019ADN du CDF Il traite avec assurance une grande vari\u00e9t\u00e9 de sujets. 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