{"id":7133,"date":"2024-01-17T16:38:42","date_gmt":"2024-01-17T15:38:42","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/7133\/"},"modified":"2024-03-08T12:15:49","modified_gmt":"2024-03-08T11:15:49","slug":"7133","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/7133\/","title":{"rendered":"Division principale de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre – Division Surveillance cantons – Surveillance de la taxation et de la perception de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct"},"content":{"rendered":"\n

Les modalit\u00e9s diff\u00e8rent toutefois d’une unit\u00e9 administrative \u00e0 l’autre. Il conviendrait d’am\u00e9liorer certains aspects de cette mise en oeuvre: traitement harmonis\u00e9 des m\u00eames risques, fixation des objectifs en fonction de l’\u00e9chelon ou int\u00e9gration accrue dans les processus de conduite. La gestion des risques ne s’av\u00e8re en effet utile que si elle oriente v\u00e9ritablement le comportement et les d\u00e9cisions des personnes dirigeantes. Les directives du Conseil f\u00e9d\u00e9ral relatives \u00e0 la gestion des risuqes, mentionn\u00e9es dans l’ordonnance sur les finances de la Conf\u00e9d\u00e9ration, n’ont \u00e0 ce jour pas \u00e9t\u00e9 \u00e9tablies. Il s’agit de d\u00e9cider soit d’\u00e9laborer ces directives soit de conf\u00e9rer clairement le caract\u00e8re de directive au document concernant la politique de la Conf\u00e9d\u00e9ration en mati\u00e8re de risques.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[41],"audit_type":[50],"class_list":["post-7133","audit","type-audit","status-publish","hentry","audit_category-oeffentliche-finanzen-und-steuern","audit_type-pruefung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"8208"}],"audit_office":[1097],"audit_office_text":"","audit_date":"20080707","bgo":false,"keywords":"Les modalit\u00e9s diff\u00e8rent toutefois d'une unit\u00e9 administrative \u00e0 l'autre. Il conviendrait d'am\u00e9liorer certains aspects de cette mise en oeuvre: traitement harmonis\u00e9 des m\u00eames risques, fixation des objectifs en fonction de l'\u00e9chelon ou int\u00e9gration accrue dans les processus de conduite. La gestion des risques ne s'av\u00e8re en effet utile que si elle oriente v\u00e9ritablement le comportement et les d\u00e9cisions des personnes dirigeantes. Les directives du Conseil f\u00e9d\u00e9ral relatives \u00e0 la gestion des risuqes, mentionn\u00e9es dans l'ordonnance sur les finances de la Conf\u00e9d\u00e9ration, n'ont \u00e0 ce jour pas \u00e9t\u00e9 \u00e9tablies. 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