{"id":14817,"date":"2021-10-26T17:26:53","date_gmt":"2021-10-26T21:26:53","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/national-audit-office-of-china-ensures-implementation-of-recommendations-appoints-special-audit-advisors\/"},"modified":"2023-05-04T12:29:45","modified_gmt":"2023-05-04T16:29:45","slug":"national-audit-office-of-china-ensures-implementation-of-recommendations-appoints-special-audit-advisors","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/national-audit-office-of-china-ensures-implementation-of-recommendations-appoints-special-audit-advisors\/","title":{"rendered":"L&#8217;Office national d&#8217;audit de Chine veille \u00e0 la mise en \u0153uvre des recommandations et nomme des conseillers d&#8217;audit sp\u00e9ciaux"},"content":{"rendered":"\n<p><strong>L&#8217;Office national de l&#8217;agriculture met en place des m\u00e9canismes pour assurer la mise en \u0153uvre des recommandations d&#8217;audit<\/strong><br>Le 7 juin 2021, M. Hou Kai, auditeur g\u00e9n\u00e9ral du Bureau national d&#8217;audit de Chine (CNAO), a pr\u00e9sent\u00e9 un rapport au corps l\u00e9gislatif lors de la 29e session du Comit\u00e9 permanent de la 13e Assembl\u00e9e populaire nationale (APN). Le rapport pr\u00e9sente les r\u00e9sultats de l&#8217;audit de la CNAO sur l&#8217;ex\u00e9cution du budget central et des autres recettes et d\u00e9penses de l&#8217;ann\u00e9e 2020.<\/p>\n\n\n\n<p>Dans son rapport, M. Hou a \u00e9galement soulign\u00e9 l&#8217;importance de rem\u00e9dier aux d\u00e9ficiences identifi\u00e9es par les audits. A cet effet, le CNAO \u00e9met des recommandations \u00e0 l&#8217;intention des organismes contr\u00f4l\u00e9s et des autorit\u00e9s comp\u00e9tentes, afin de les aider \u00e0 s&#8217;am\u00e9liorer en tirant les le\u00e7ons de l&#8217;exp\u00e9rience acquise.<\/p>\n\n\n\n<p>Afin de garantir la mise en \u0153uvre de ses recommandations, le CNAO a mis en place un syst\u00e8me de liste de contr\u00f4le comprenant une description d\u00e9taill\u00e9e de chaque probl\u00e8me d\u00e9couvert, le type de non-conformit\u00e9, les r\u00e9glementations concern\u00e9es, les actions requises et les d\u00e9lais pour y rem\u00e9dier. Le CNAO assure \u00e9galement un suivi r\u00e9gulier de la mise en \u0153uvre des recommandations afin d&#8217;\u00e9viter les corrections sommaires ou les fausses d\u00e9clarations. Gr\u00e2ce \u00e0 ces efforts accrus, la CNAO a jou\u00e9 un r\u00f4le important en assurant la mise en \u0153uvre de la politique, en surmontant la pand\u00e9mie de COVID-19 et en facilitant la reprise \u00e9conomique et le d\u00e9veloppement social.<\/p>\n\n\n\n<p>Conform\u00e9ment \u00e0 la loi chinoise sur l&#8217;audit, l&#8217;auditeur g\u00e9n\u00e9ral de la CNAO, mandat\u00e9 par le Conseil d&#8217;\u00c9tat, fait rapport deux fois par an au comit\u00e9 permanent de l&#8217;APN : en juin, sur les r\u00e9sultats de l&#8217;audit de la mise en \u0153uvre du budget central et des autres recettes et d\u00e9penses fiscales de l&#8217;ann\u00e9e pr\u00e9c\u00e9dente, et en d\u00e9cembre, sur la mani\u00e8re dont les conclusions de l&#8217;audit \u00e9mises en juin ont \u00e9t\u00e9 prises en compte. Les deux rapports sont rendus publics.<\/p>\n\n\n\n<p><strong>L&#8217;ONAC nomme des conseillers sp\u00e9ciaux pour l&#8217;audit<\/strong><br>Le 29 avril 2021, la CNAO a nomm\u00e9 13 conseillers en audit au sein du 5e groupe de conseillers en audit sp\u00e9cial, lors d&#8217;une r\u00e9union pr\u00e9sid\u00e9e par l&#8217;auditeur g\u00e9n\u00e9ral Hou Kai. Le syst\u00e8me du panel de conseillers en audit a \u00e9t\u00e9 mis en place en 1991. Il s&#8217;agit d&#8217;un m\u00e9canisme important pour permettre la participation des citoyens aux audits et pour assurer le contr\u00f4le externe des institutions d&#8217;audit.<\/p>\n\n\n\n<p>Les conseillers sont g\u00e9n\u00e9ralement des professionnels des finances publiques et du droit, issus ou non de diff\u00e9rents partis politiques. Au fil des ans, les conseillers en audit se sont sinc\u00e8rement acquitt\u00e9s de leurs t\u00e2ches en menant des recherches et en formulant des recommandations, contribuant ainsi \u00e0 un travail d&#8217;audit plus rationnel, plus coh\u00e9rent et plus conforme \u00e0 la loi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 7 juin 2021, M. Hou Kai, auditeur g\u00e9n\u00e9ral du Bureau national d&#8217;audit de Chine (CNAO), a pr\u00e9sent\u00e9 un rapport au corps l\u00e9gislatif lors de la 29e session du Comit\u00e9 permanent de la 13e Assembl\u00e9e populaire nationale (APN). Le rapport pr\u00e9sente les r\u00e9sultats de&#8230;<\/p>\n","protected":false},"author":71,"featured_media":7671,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2112,2068],"content-tags":[1894,873,916,1810],"country":[3063],"region":[2127],"section":[2642],"coauthors":[],"class_list":["post-14817","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-automne-2021","journal-categories-nouvelles-en-bref","content-tags-ameliorer-lefficacite","content-tags-citizen-participation-fr","content-tags-oversight-fr","content-tags-rapport-annuel","country-china-fr","region-asosai-fr","section-news-in-brief-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;Office national d&#039;audit de Chine veille \u00e0 la mise en \u0153uvre des recommandations et nomme des conseillers d&#039;audit sp\u00e9ciaux - 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=\"L&#039;Office national d&#039;audit de Chine veille \u00e0 la mise en \u0153uvre des recommandations et nomme des conseillers d&#039;audit sp\u00e9ciaux - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Le 7 juin 2021, M. 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