{"id":24385,"date":"2024-02-29T13:43:45","date_gmt":"2024-02-29T12:43:45","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?post_type=audit&#038;p=24385"},"modified":"2024-02-29T13:48:27","modified_gmt":"2024-02-29T12:48:27","slug":"management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/","title":{"rendered":"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016"},"content":{"rendered":"\n<p>S\u2019appuyant sur les articles 6 et 8 de la loi f\u00e9d\u00e9rale du 28 juin 1967 sur le Contr\u00f4le f\u00e9d\u00e9ral des finances (LCF, RS 614.0), le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a proc\u00e9d\u00e9 \u00e0 la r\u00e9vision interm\u00e9diaire du compte annuel 2016 du Fonds d\u2019infrastructure ferroviaire (FIF).<\/p>\n\n\n\n<p>Avec le lancement du FIF et ce faisant du premier audit par le CDF, l\u2019accent a \u00e9t\u00e9 mis sur le bilan d\u2019ouverture. Outre la comptabilisation correcte et compl\u00e8te (comptabilit\u00e9 g\u00e9n\u00e9rale et auxiliaire), le CDF \u00e9value \u00e9galement l\u2019impact du nouveau mod\u00e8le comptable de la Conf\u00e9d\u00e9ration (NMC) introduit suite au remplacement du Fonds.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[41],"audit_type":[221],"class_list":["post-24385","audit","type-audit","status-publish","hentry","audit_category-oeffentliche-finanzen-und-steuern","audit_type-bundesrechnung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"16374"}],"audit_office":[24384],"audit_office_text":"","audit_date":"20180529","bgo":true,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\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\/it\/verifica\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\n<meta property=\"og:description\" content=\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-29T12:48:27+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=\"Est. reading time\" \/>\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\\\/it\\\/verifica\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/management-letter-portant-sur-la-revision-intermediaire-du-compte-annuel-2016\\\/\",\"name\":\"Management Letter portant sur la r\u00e9vision interm\u00e9diaire du compte annuel 2016 - 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