{"id":34847,"date":"2024-12-09T10:56:35","date_gmt":"2024-12-09T09:56:35","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?page_id=34847"},"modified":"2025-06-06T11:05:21","modified_gmt":"2025-06-06T09:05:21","slug":"processus-et-methodes","status":"publish","type":"page","link":"https:\/\/www.efk.admin.ch\/fr\/processus-et-methodes\/","title":{"rendered":"Processus et m\u00e9thodes"},"content":{"rendered":"
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Rapports de synth\u00e8se<\/h2>\n

Les rapports de synth\u00e8se consolident les r\u00e9sultats a posteriori. Ils rassemblent les r\u00e9sultats de diff\u00e9rents audits qui ont un th\u00e8me commun. Les \u00ab subventions \u00bb, la \u00ab transformation num\u00e9rique \u00bb ou encore la \u00ab protection des infrastructures critiques \u00bb sont des exemples de ces th\u00e8mes g\u00e9n\u00e9raux.<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Rapport de synth\u00e8se : De quoi s’agit-il ?<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Subventions<\/h2>\n

Les subventions repr\u00e9sentent la plus grande partie des d\u00e9penses de la Conf\u00e9d\u00e9ration et, dans bien des cas, elles sont tr\u00e8s complexes. Elles requi\u00e8rent souvent des arbitrages d\u00e9licats aussi bien de la part des offices comp\u00e9tents, au moment o\u00f9 ils doivent d\u00e9cider concr\u00e8tement de l\u2019octroi de subventions, que de la part du CDF, au moment o\u00f9 il \u00e9value les fonds octroy\u00e9s. Les positions de principe que le CDF a \u00e9mises sur les simplifications en mati\u00e8re de subventions donnent quelques pistes \u00e0 cet effet :<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Simplifications en mati\u00e8re de subventions<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Les positions de principe font partie int\u00e9grante du document \u00ab Conseils en mati\u00e8re de gestion des subventions \u00bb. Les conseils sont destin\u00e9s aux unit\u00e9s administratives qui allouent des subventions et ont pour but de les soutenir dans leur travail de gestion et d\u2019administration des subventions :<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Conseils en mati\u00e8re de gestion des subventions<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Transformation num\u00e9rique<\/h2>\n

Le CDF v\u00e9rifie le financement de nombreux projets de num\u00e9risation et se concentre ce faisant sur l\u2019efficacit\u00e9 des processus d\u2019un bout \u00e0 l\u2019autre du projet concern\u00e9. Il se base \u00e0 cet effet sur le mod\u00e8le DigiTrans, qu\u2019il a d\u00e9velopp\u00e9 lui-m\u00eame et qui comprend 19 crit\u00e8res :<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Mod\u00e8le d’audit \u00abDigiTrans\u00bb<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Audits de rentabilit\u00e9<\/h2>\n

La plupart des audits que nous ex\u00e9cutons portent sur des questions de rentabilit\u00e9 (performance audits). Faisant partie du mandat l\u00e9gal du Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) qui est d\u00e9fini \u00e0 l\u2019art. 5 de la loi sur le Contr\u00f4le des finances (LCF), ces audits visent \u00e0 d\u00e9terminer si l\u2019argent de la Conf\u00e9d\u00e9ration est utilis\u00e9 conform\u00e9ment aux principes d\u2019\u00e9conomicit\u00e9, d\u2019efficience et d\u2019efficacit\u00e9. \r\n\r\nAu terme de ces audits, nous signalons les am\u00e9liorations concr\u00e8tes que nous jugeons n\u00e9cessaires. Les rapports que nous \u00e9tablissons favorisent ainsi la transparence et la confiance dans l\u2019action de l\u2019\u00c9tat.<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Flyer \u00abAudits de rentabilit\u00e9\u00bb<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Audits de programmes et de projets<\/h2>\n

Les programmes et les projets influent sur l\u2019organisation, les processus, les syst\u00e8mes informatiques ou la culture d\u2019une entreprise. La m\u00e9thode et les processus que le CDF applique dans le cadre de ses audits varient en fonction de l\u2019\u00e9tat d\u2019avancement du programme ou du projet concern\u00e9 :<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Flyer \u00abAudits de programmes et de projets\u00bb<\/span>\n <\/a>\n <\/div>\n
\n \n \n \n\n \n<\/svg>\n Guide \u00abAudits de programmes et de projets\u00bb (allemand)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":21,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-34847","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nProcessus et m\u00e9thodes - 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\/processus-et-methodes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Processus et m\u00e9thodes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/processus-et-methodes\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-06T09:05:21+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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/processus-et-methodes\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/processus-et-methodes\\\/\",\"name\":\"Processus et m\u00e9thodes - 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