{"id":12391,"date":"2023-04-19T01:02:01","date_gmt":"2023-04-19T05:02:01","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&p=12391"},"modified":"2023-04-26T16:34:59","modified_gmt":"2023-04-26T20:34:59","slug":"une-immersion-totale-dans-le-cadre-de-presentation-des-rapports-sur-la-gestion-des-finances-publiques","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/une-immersion-totale-dans-le-cadre-de-presentation-des-rapports-sur-la-gestion-des-finances-publiques\/","title":{"rendered":"Une immersion totale dans le Cadre de pr\u00e9sentation des rapports sur la gestion des finances publiques"},"content":{"rendered":"\n

Auteur : Annerie Pretorius, Directrice principale de la communication, AFROSAI-E<\/strong><\/p>\n\n\n\n

Acto paralelo en el XXIV INCOSAI de la AFROSAI-E y la Cooperaci\u00f3n Alemana para el Desarrollo a trav\u00e9s de la GIZ. <\/em><\/strong><\/p>\n\n\n\n

Lors de l’INCOSAI en 2016 \u00e0 Abu Dhabi, les ISC ont d\u00e9lib\u00e9r\u00e9 sur les diff\u00e9rentes approches par lesquelles elles peuvent contribuer aux ODD. Apr\u00e8s le Congr\u00e8s, l’AFROSAI-E et le Programme r\u00e9gional de bonne gouvernance financi\u00e8re (GFG) en Afrique, mis en \u0153uvre par la GIZ, se sont r\u00e9unis pour examiner comment ils pourraient rendre op\u00e9rationnelles les r\u00e9solutions de l’INCOSAI et aider les ISC \u00e0 contribuer \u00e0 la mise en \u0153uvre des ODD.<\/p>\n\n\n\n

Lors d’un \u00e9v\u00e9nement parall\u00e8le au cours du XXIVe INCOSAI 2022 au Br\u00e9sil, l’\u00e9quipe de l’AFROSAI-E et de la GIZ a eu l’occasion de partager le fruit de son travail, \u00e0 savoir l’outil intitul\u00e9 \u00ab Public Financial Management Reporting Framework \u00bb (PFM-RF). <\/p>\n\n\n\n

Le PFM-RF est un outil d’audit qui permet aux ISC d’\u00e9valuer la capacit\u00e9 d’un syst\u00e8me PFM \u00e0 soutenir la mise en \u0153uvre des ODD. Il contribue aussi directement \u00e0 l’ODD 16 sur la paix, la justice et les institutions fortes et renforce les fondements des finances publiques indispensables \u00e0 la mise en \u0153uvre de politiques transversales \u00e0 tous les ODD. L’outil vise \u00e0 contribuer \u00e0 l’\u00e9laboration de recommandations d’audit plus significatives qui s’adressent aux probl\u00e8mes r\u00e9els en ayant conscience des liens plus larges du syst\u00e8me PFM. <\/p>\n\n\n\n

L’\u00e9v\u00e9nement parall\u00e8le du XXIVe INCOSAI comprenait une immersion totale dans l’architecture et la m\u00e9thodologie du PFM-RF. L’\u00e9quipe a partag\u00e9 des exemples pratiques des proc\u00e9dures de v\u00e9rification de l’outil qui se concentrent sur le r\u00f4le des ODD \u00e0 chaque \u00e9tape du cycle budg\u00e9taire. Il y a \u00e9galement eu une discussion sur les le\u00e7ons apprises de deux ISC mettant en \u0153uvre l’outil, \u00e0 savoir l’ISC du Kenya et l’ISC du Mozambique.<\/p>\n\n\n\n

L’Auditrice g\u00e9n\u00e9rale du Kenya, Mme Nancy Gathungu, a soulign\u00e9 les avantages de l’outil pour son bureau d’audit : \u00ab L’outil PFM RF amplifie la voix des ISC pour s’assurer que les syst\u00e8mes PFM de notre pays soutiennent la mise en \u0153uvre des ODD et des plans de d\u00e9veloppement nationaux et la r\u00e9silience de l’\u00e9conomie en cas d’urgence ou de catastrophe. Les ISC jouent un r\u00f4le actif dans les \u00e9valuations du PFM, am\u00e9liorant ainsi leur visibilit\u00e9 dans leur pays. L’outil apporte une valeur ajout\u00e9e au processus d’audit, conduisant \u00e0 une am\u00e9lioration de la qualit\u00e9 des audits en garantissant que l’ISC fournit des recommandations claires, significatives et fond\u00e9es sur des preuves. L’outil renforce \u00e9galement la comp\u00e9tence des auditeurs. L’auditeur adopte une approche holistique et strat\u00e9gique<\/em>. \u00bb<\/p>\n\n\n\n

\"\"
L’Auditrice g\u00e9n\u00e9rale du Kenya, Mme Nancy Gathungu<\/figcaption><\/figure>\n\n\n\n

Le juge Amilcar Ubisse de l’ISC du Mozambique a parl\u00e9 de la fa\u00e7on dont leur dernier rapport d’audit utilisant le PFM-RF a inform\u00e9 le processus d’examen national volontaire du pays.<\/p>\n\n\n\n

Le PFM-RF est un outil simple qui peut \u00eatre int\u00e9gr\u00e9 dans le travail d’audit annuel traditionnel et le logiciel d’audit existant d’une ISC. Il offre aux ISC une m\u00e9thode concr\u00e8te pour renforcer l’impact de leurs audits. Pour en savoir plus sur le PFM-RF : https:\/\/pfmreporting-tool.com\/<\/a>. <\/p>\n\n\n\n

Le PFM-RF a \u00e9t\u00e9 \u00e9labor\u00e9 par l’Organisation africaine des institutions sup\u00e9rieures de contr\u00f4le des finances publiques anglophones (AFROSAI-E) et le programme GIZ-Good Financial Governance (GFG) en Afrique, \u00e0 la demande du minist\u00e8re f\u00e9d\u00e9ral allemand de la Coop\u00e9ration \u00e9conomique et du D\u00e9veloppement.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Auteur : Annerie Pretorius, Directrice principale de la communication, AFROSAI-E Acto paralelo en el XXIV…<\/p>\n","protected":false},"author":11,"featured_media":11444,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2623],"content-tags":[1783,2624,1876,2694,1804],"country":[],"region":[2677,2877],"section":[2646],"coauthors":[],"class_list":["post-12391","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-incosai-xxiv","content-tags-afrosai-e-fr","content-tags-incosai","content-tags-incosai2022-fr","content-tags-ods","content-tags-sdgs-fr","region-afrosai-e","region-afrosai-e-fr","section-the_journey_continues-fr"],"acf":[],"yoast_head":"\nUne immersion totale dans le Cadre de pr\u00e9sentation des rapports sur la gestion des finances publiques - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une immersion totale dans le Cadre de pr\u00e9sentation des rapports sur la gestion des finances publiques - 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