{"id":12570,"date":"2023-04-17T19:43:38","date_gmt":"2023-04-17T23:43:38","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&p=12570"},"modified":"2023-04-28T15:17:39","modified_gmt":"2023-04-28T19:17:39","slug":"introduction","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/introduction\/","title":{"rendered":"Introduction"},"content":{"rendered":"\n
\"INCOSAI<\/figure>\n\n\n\n

Auteur : Jessica Du, \u00e9quipe r\u00e9dactionnelle de la Revue de l\u2019INTOSAI<\/strong><\/p>\n\n\n\n

Ce num\u00e9ro de la Revue est consacr\u00e9 au XXIVe Congr\u00e8s international des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INCOSAI), qui s’est tenu \u00e0 Rio de Janeiro, du 7 au 11 novembre 2022. <\/p>\n\n\n\n

L’Organisation internationale des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI) est riche d’une histoire qui a d\u00e9but\u00e9 en 1953, lorsque 34 Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) se sont r\u00e9unies pour le premier INCOSAI \u00e0 Cuba. Depuis lors, l’INTOSAI n’a cess\u00e9 d’\u00e9voluer pour relever plus efficacement les d\u00e9fis actuels de l’audit public, tout en contribuant \u00e0 fa\u00e7onner la communaut\u00e9 mondiale de la responsabilit\u00e9 de demain. L’INTOSAI est devenue une organisation comptant 195 membres \u00e0 part enti\u00e8re, 5 membres associ\u00e9s et 2 membres affili\u00e9s. Au fil des ans, l’INTOSAI s’est forg\u00e9e plusieurs chemins jalonn\u00e9s de progr\u00e8s en mati\u00e8re d’audit, ce qui inclut un changement strat\u00e9gique dans la promotion et la mise en \u0153uvre de la professionnalisation, du renforcement des capacit\u00e9s, du partage des connaissances et des initiatives \u00e0 valeur ajout\u00e9e, ainsi que du d\u00e9veloppement durable. <\/p>\n\n\n\n

Les exp\u00e9riences de la communaut\u00e9 de l’INTOSAI au cours des trois derni\u00e8res ann\u00e9es sont refl\u00e9t\u00e9es dans les deux th\u00e8mes de l’INCOSAI. En mars 2020, la pand\u00e9mie de COVID-19 a brusquement chang\u00e9 la fa\u00e7on dont les ISC et la communaut\u00e9 plus large de l’INTOSAI interagissaient tout en faisant face \u00e0 des circonstances difficiles. Gr\u00e2ce \u00e0 la pers\u00e9v\u00e9rance et au soutien de toute la communaut\u00e9 de l’INTOSAI, les ISC ont cherch\u00e9 une nouvelle normalit\u00e9 – une normalit\u00e9 dans laquelle les coll\u00e8gues interagissent par le biais de la communication virtuelle et de la visioconf\u00e9rence -, et ont \u00e9labor\u00e9 des approches d’audit innovantes. <\/p>\n\n\n\n

La discussion du Th\u00e8me I de l’INCOSAI sur le r\u00f4le des Institutions sup\u00e9rieures de contr\u00f4le des finances publiques dans les situations d’urgence, a examin\u00e9 de plus pr\u00e8s la fa\u00e7on dont les ISC peuvent continuer \u00e0 assurer le contr\u00f4le et maintenir les op\u00e9rations au cours des situations d’urgence. Au fur et \u00e0 mesure que les mesures pr\u00e9ventives pour r\u00e9duire le risque d’infection, telles que les vaccins, sont devenues plus disponibles, le monde a commenc\u00e9 \u00e0 se rouvrir lentement et prudemment. Apr\u00e8s cette p\u00e9riode o\u00f9 les ISC \u00e9taient physiquement isol\u00e9es les unes des autres, elles ont repris contact, collabor\u00e9 et recherch\u00e9 des occasions de se r\u00e9unir. La discussion sur le th\u00e8me II de l’INCOSAI intitul\u00e9 \u00ab Une voix mondiale, un r\u00e9sultat mondial, un impact de grande port\u00e9e \u00bb, a examin\u00e9 comment l’INTOSAI peut amplifier la voix de la reddition de comptes de sa communaut\u00e9, en renfor\u00e7ant les partenariats pour des institutions plus fortes. <\/p>\n\n\n\n

Le terme \u00ab fraternit\u00e9 \u00bb semble mieux correspondre \u00e0 l’environnement et \u00e0 l’atmosph\u00e8re du XXIVe INCOSAI. Apr\u00e8s de nombreuses ann\u00e9es de s\u00e9paration, la possibilit\u00e9 d’interagir, de discuter et de partager avec les autres en personne a \u00e9t\u00e9 tr\u00e8s appr\u00e9ci\u00e9e. La fraternit\u00e9, ou le sens de la communaut\u00e9 entre les personnes qui ont un int\u00e9r\u00eat commun, dans ce cas, la promotion de la responsabilit\u00e9, de la transparence et de la bonne gouvernance dans le monde, a \u00e9t\u00e9 ressentie parmi les participants cette semaine \u00e0 Rio de Janeiro. La communaut\u00e9 de l’INTOSAI a reconnu que m\u00eame en d\u00e9pit des d\u00e9fis, il existe toujours un soutien entre les ISC du monde entier pour les surmonter ensemble.<\/p>\n\n\n\n

Nous remercions l’ISC du Br\u00e9sil d’avoir organis\u00e9 un \u00e9v\u00e9nement engageant, stimulant et \u00e9nergisant et nous sommes reconnaissants \u00e0 tous les participants du XXIVe INCOSAI d’avoir particip\u00e9 \u00e0 cette \u00e9tape importante de l’INTOSAI. <\/p>\n","protected":false},"excerpt":{"rendered":"

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