{"id":12888,"date":"2022-10-27T17:07:39","date_gmt":"2022-10-27T21:07:39","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/citizen-participation-in-corruption-eradication-from-an-audit-perspective\/"},"modified":"2023-05-02T23:48:59","modified_gmt":"2023-05-03T03:48:59","slug":"citizen-participation-in-corruption-eradication-from-an-audit-perspective","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/citizen-participation-in-corruption-eradication-from-an-audit-perspective\/","title":{"rendered":"La participation des citoyens \u00e0 l’\u00e9radication de la corruption du point de vue de l’audit"},"content":{"rendered":"\n

Auteur : Andi Siti Chadidjah B, Auditeur interne de la Cour constitutionnelle d’Indon\u00e9sie<\/p>\n\n\n\n

Audits l\u00e9gaux : Contexte<\/em><\/h3>\n\n\n\n

En Indon\u00e9sie, un audit judiciaire est une activit\u00e9 d’inspection qui vise \u00e0 identifier les responsabilit\u00e9s en cas d’inefficacit\u00e9 ou d’abus de pouvoir. Ces audits ont une port\u00e9e et une dur\u00e9e sp\u00e9cifiques et peuvent d\u00e9boucher sur des recommandations de suivi des \u00e9ventuels manquements \u00e0 l’autorit\u00e9 constat\u00e9s. L’objectif d’un audit judiciaire est d’identifier d’autres constatations pour enqu\u00eater sur une plainte du public ou d’identifier d’autres constatations et de v\u00e9rifier des informations provenant d’audits pr\u00e9liminaires ou d’audits d’enqu\u00eate ant\u00e9rieurs. Le public joue un r\u00f4le important dans les contr\u00f4les l\u00e9gaux en attirant l’attention sur des questions pr\u00e9occupantes, en fournissant des informations et en les soumettant \u00e0 un syst\u00e8me de d\u00e9p\u00f4t de plaintes.<\/p>\n\n\n\n

Alors que les proc\u00e9dures et les techniques d’audit d’investigation se r\u00e9f\u00e8rent aux normes d’audit, les audits m\u00e9dico-l\u00e9gaux ont une port\u00e9e plus large, une autorit\u00e9 plus \u00e9tendue et sont souvent adapt\u00e9s aux circonstances du moment. Lors de la planification et de la r\u00e9alisation d’un audit forensique, les auditeurs utilisent leurs comp\u00e9tences professionnelles et appliquent le principe de la pr\u00e9somption d’innocence, sauf s’ils sont reconnus responsables d’inefficacit\u00e9s ou d’abus de pouvoir. Une \u00e9quipe d’audit judiciaire peut \u00eatre constitu\u00e9e si la source d’information a soumis des preuves suffisantes \u00e0 l’appui de ses affirmations par le biais du rapport de plainte publique. L’\u00e9quipe qui effectue l’audit forensique doit \u00eatre compos\u00e9e de l’\u00e9quipe ou au moins de l’un des auditeurs qui ont \u00e9labor\u00e9 les conclusions pr\u00e9liminaires de l’audit pr\u00e9c\u00e9dent. Le rapport d’audit l\u00e9gal mentionne les fonctionnaires et\/ou agents publics impliqu\u00e9s ou responsables et est sign\u00e9 par le chef de l’unit\u00e9 d’audit.<\/p>\n\n\n\n

Plaintes du public et participation aux audits<\/em><\/h3>\n\n\n\n

La Commission pour l’\u00e9radication de la corruption (KPK) est l’agence nationale indon\u00e9sienne cr\u00e9\u00e9e pour pr\u00e9venir et combattre la corruption<\/a>. Le KPK, une institution publique ind\u00e9pendante, a \u00e9t\u00e9 cr\u00e9\u00e9 et mandat\u00e9 pour \u00e9radiquer la corruption des institutions existantes, et pour encourager et stimuler les efforts d’\u00e9radication de la corruption dans les institutions existantes afin d’accro\u00eetre l’efficacit\u00e9 et l’efficience. En Indon\u00e9sie, dans le cadre du secteur public, l’audit l\u00e9gal est r\u00e9alis\u00e9 et limit\u00e9 \u00e0 trois institutions actuelles, dont la KPK. La KPK coordonne et supervise les institutions habilit\u00e9es \u00e0 lutter contre les actes de corruption. Elle m\u00e8ne \u00e9galement des enqu\u00eates et poursuit les actes de corruption dans les cas qui : impliquent les forces de l’ordre, les fonctionnaires de l’\u00c9tat et ceux qui sont li\u00e9s \u00e0 ces groupes ; suscitent une grande inqui\u00e9tude dans l’opinion publique, et\/ou font perdre \u00e0 l’\u00c9tat au moins 1 000 000 000 IDR (100 000 USD).<\/p>\n\n\n\n

Le succ\u00e8s de la KPK est le r\u00e9sultat de la participation du public et de son souci de signaler les cas de corruption potentiels. Les plaintes du public peuvent constituer une forme de supervision externe et de participation de la soci\u00e9t\u00e9 civile aux audits. Les r\u00e9clamations ou plaintes du public portent notamment sur les performances des services, les all\u00e9gations de d\u00e9lits g\u00e9n\u00e9raux, les all\u00e9gations de corruption, de collusion et de n\u00e9potisme, les probl\u00e8mes susceptibles d’entra\u00eener des vuln\u00e9rabilit\u00e9s sociales et environnementales, les d\u00e9viations entra\u00eenant des pertes financi\u00e8res pour l’\u00c9tat et les all\u00e9gations d’abus d’autorit\u00e9.<\/p>\n\n\n\n

La participation de la communaut\u00e9 permet au KPK d’avoir acc\u00e8s \u00e0 des informations ou \u00e0 des rapports sur des d\u00e9lits de corruption pr\u00e9sum\u00e9s qui se produisent dans la soci\u00e9t\u00e9 publique. La soumission publique d’informations valables accompagn\u00e9es de preuves solides aide grandement le KPK \u00e0 r\u00e9soudre les cas de corruption. Le KPK utilise ces informations pour enqu\u00eater sur les appels \u00e0 la corruption \u00e9manant de la participation des citoyens, en particulier dans les cas d’all\u00e9gations de d\u00e9lits de corruption. Le grand public ou la soci\u00e9t\u00e9 publique peut d\u00e9poser des plaintes aupr\u00e8s de la Commission pour l’\u00e9radication de la corruption par courrier postal, en personne, par t\u00e9l\u00e9phone, par t\u00e9l\u00e9copie, par message texte ou par l’interm\u00e9diaire d’un syst\u00e8me de plainte en ligne. L’action de suivi peut d\u00e9pendre de la qualit\u00e9 du rapport soumis.<\/p>\n\n\n\n

Les cas de corruption qui se produisent \u00e0 l’\u00e9chelle nationale suscitent l’inqui\u00e9tude et la prise de conscience de l’opinion publique. D’apr\u00e8s le tableau ci-dessous, cette pr\u00e9occupation croissante a donn\u00e9 lieu \u00e0 un nombre important de plaintes re\u00e7ues par le biais d’un rapport de plainte publique, et refl\u00e8te la demande du public en mati\u00e8re de transparence et de responsabilit\u00e9.<\/p>\n\n\n\n

2018 Rapports de la Commission d’\u00e9radication de la corruption (KPK) sur le traitement des plaintes du public<\/u><\/h4>\n\n\n\n
\"\"<\/figure>\n\n\n\n

Source : Rapports de plaintes publiques du KPK, 2018.<\/sub><\/p>\n\n\n\n

En tant que service public, les institutions nationales telles que le KPK ont l’obligation de traiter et de suivre les plaintes re\u00e7ues de la communaut\u00e9 publique. Gr\u00e2ce \u00e0 des m\u00e9canismes appropri\u00e9s et \u00e0 la mise en \u0153uvre des principes d’int\u00e9grit\u00e9, de transparence et de responsabilit\u00e9, le KPK, ainsi que d’autres institutions de contr\u00f4le, contribuent \u00e0 l’\u00e9radication de la corruption dans le secteur public. Ces institutions continuent de poursuivre l’objectif de l’Indon\u00e9sie, qui est d’assurer le bien-\u00eatre public et la prosp\u00e9rit\u00e9 du pays et de remettre la souverainet\u00e9 entre les mains du peuple.<\/p>\n","protected":false},"excerpt":{"rendered":"

Gr\u00e2ce \u00e0 des m\u00e9canismes appropri\u00e9s et \u00e0 la mise en \u0153uvre des principes d’int\u00e9grit\u00e9, de transparence et de responsabilit\u00e9, la commission indon\u00e9sienne pour l’\u00e9radication de la corruption, ainsi que d’autres institutions de contr\u00f4le, contribuent \u00e0 l’\u00e9radication de la corruption dans le secteur public.<\/p>\n","protected":false},"author":27,"featured_media":7915,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2126,864],"content-tags":[918,922,873,859,2046,2044,2045,1858,1790,2029,860],"country":[2857],"region":[2127],"section":[2644],"coauthors":[],"class_list":["post-12888","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-contributions-speciales","journal-categories-q2-q3-2022-fr","content-tags-accountability-fr","content-tags-audit-fr","content-tags-citizen-participation-fr","content-tags-civil-society-fr","content-tags-contribution-speciale","content-tags-eradication-de-la-corruption","content-tags-indonesie","content-tags-lintegrite","content-tags-la-transparence","content-tags-lutte-contre-la-corruption","content-tags-public-participation-fr","country-indonesia-fr","region-asosai-fr","section-special-contribution-fr"],"acf":[],"yoast_head":"\nLa participation des citoyens \u00e0 l'\u00e9radication de la corruption du point de vue de l'audit - 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