{"id":17366,"date":"2021-01-12T19:12:19","date_gmt":"2021-01-13T00:12:19","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/sais-game-changers-in-fighting-corruption\/"},"modified":"2023-05-10T00:19:28","modified_gmt":"2023-05-10T04:19:28","slug":"sais-game-changers-in-fighting-corruption","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/sais-game-changers-in-fighting-corruption\/","title":{"rendered":"Institutions sup\u00e9rieures de contr\u00f4le : des \u00e9l\u00e9ments qui changent la donne dans la lutte contre la corruption"},"content":{"rendered":"\n
\n

Lorsque les ISC exercent des fonctions d’audit, elles agissent au nom des citoyens dans le but de prot\u00e9ger les fonds publics et de pr\u00e9venir la fraude et la corruption.<\/p>\npar Dr. Harib Saeed Al Amimi, Pr\u00e9sident de l’Institution sup\u00e9rieure de contr\u00f4le des \u00c9mirats arabes unis<\/cite><\/blockquote>\n\n\n\n

Le ph\u00e9nom\u00e8ne de la corruption n’est plus un concept, c’est un crime international qui traverse les fronti\u00e8res ; saper la stabilit\u00e9 politique et la paix; des structures sociales, \u00e9conomiques et politiques d\u00e9vastatrices ; entraver les plans de d\u00e9veloppement ; d\u00e9truire la confiance dans les gouvernements; et enhardissant le terrorisme. De telles implications n\u00e9cessitent de s’attaquer \u00e0 la corruption avec plus de pr\u00e9occupation, d’int\u00e9r\u00eat et de coop\u00e9ration.<\/p>\n\n\n\n

Alors que le gaspillage et l’abus des ressources publiques affectent n\u00e9gativement la vie des citoyens, l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI) continue de faire de la lutte contre la corruption une priorit\u00e9 de son programme, d’autant plus que les institutions sup\u00e9rieures de contr\u00f4le (ISC) changent la donne.<\/p>\n\n\n\n

La d\u00e9claration de Lima, ent\u00e9rin\u00e9e et approuv\u00e9e il y a plus de 40 ans, affirme que l’audit du secteur public vise \u00e0 \u00ab r\u00e9v\u00e9ler les \u00e9carts par rapport aux normes accept\u00e9es et les violations des principes de l\u00e9galit\u00e9, d’efficience, d’efficacit\u00e9 et d’\u00e9conomie de la gestion financi\u00e8re suffisamment t\u00f4t pour permettre de prendre des mesures correctives \u00bb. agir dans des cas individuels, faire accepter la responsabilit\u00e9 des responsables, obtenir une indemnisation ou prendre des mesures pour pr\u00e9venir \u2013 ou du moins rendre plus difficiles \u2013 de telles violations \u00bb. Cet objectif met un double accent sur la lutte contre la corruption : la pr\u00e9vention et la d\u00e9tection.<\/p>\n\n\n\n

Les ISC, en tant qu’entit\u00e9s de surveillance directement impliqu\u00e9es dans la lutte contre la fraude et la corruption et dans le maintien de l’int\u00e9grit\u00e9, de la responsabilit\u00e9 et de la transparence, peuvent aider \u00e0 dissuader l’utilisation abusive des ressources publiques et \u00e0 d\u00e9noncer les violations des lois, r\u00e8gles et r\u00e9glementations en s’assurant que les revenus sont per\u00e7us et d\u00e9pens\u00e9s de mani\u00e8re appropri\u00e9e.<\/p>\n\n\n\n

Les recherches montrent que plus de la moiti\u00e9 des ISC membres de l’INTOSAI participent \u00e0 la lutte contre la fraude et la corruption au niveau national. L’INTOSAI a reconnu l’importance de la lutte contre la corruption sur la sc\u00e8ne internationale et a entam\u00e9 une coop\u00e9ration avec les agences des Nations Unies (ONU), notamment le D\u00e9partement des affaires \u00e9conomiques et sociales des Nations Unies (UNDESA) et l’Office des Nations Unies contre la drogue et le crime (ONUDC).<\/p>\n\n\n\n

Depuis 1971, l’INTOSAI et l’ONU parrainent conjointement des symposiums qui se tiennent g\u00e9n\u00e9ralement tous les deux ans \u00e0 Vienne. Gr\u00e2ce \u00e0 l’\u00e9change d’exp\u00e9riences et d’informations sur des sujets sp\u00e9cifiques dans le domaine de l’audit du secteur public, les symposiums contribuent \u00e0 la recherche et au d\u00e9veloppement de m\u00e9thodologies dans ces domaines.<\/p>\n\n\n\n

Le symposium ONU\/INTOSAI de 1996 s’est concentr\u00e9 sur \u00ab Le r\u00f4le des ISC dans la lutte contre la corruption et la mauvaise gestion \u00bb et a \u00e9t\u00e9 couronn\u00e9 par un protocole d’accord entre l’INTOSAI et l’UNODC.<\/p>\n\n\n\n

Sign\u00e9 en juillet 2019, le protocole d’entente vise \u00e0 servir la gouvernance dans la gestion efficace des finances publiques, l’att\u00e9nuation des risques et l’exploration des meilleures pratiques.<\/p>\n\n\n\n

Le protocole d’entente marque un nouveau chapitre de collaboration entre les ISC et les autorit\u00e9s de lutte contre la corruption (ACA) con\u00e7u pour positionner les auditeurs du secteur public en tant qu’agents de changement dans la promotion de la responsabilit\u00e9 et de l’int\u00e9grit\u00e9, l’am\u00e9lioration des op\u00e9rations et l’\u00e9tablissement de la confiance entre les citoyens et les parties prenantes.<\/p>\n\n\n\n

Cette collaboration permet \u00e9galement aux ISC de participer activement aux \u00e9v\u00e9nements mondiaux de lutte contre la corruption, y compris la Conf\u00e9rence des \u00c9tats parties (CoSP) \u00e0 la Convention des Nations Unies contre la corruption (UNCAC). En d\u00e9cembre 2019, l’ISC des \u00c9mirats arabes unis (EAU) a accueilli la 8e session de la CoSP UNCAC, qui a approuv\u00e9 la D\u00e9claration d’Abu Dhabi, une r\u00e9alisation r\u00e9volutionnaire appelant \u00e0 une plus grande coop\u00e9ration entre les ISC et les ACA.<\/p>\n\n\n\n

De plus, SAI UAE dirige une \u00e9quipe d’experts mondiaux charg\u00e9s de rechercher et d’activer divers moyens pour ex\u00e9cuter le protocole d’entente INTOSAI\/UNODC. L’\u00e9quipe aspire \u00e0 souligner \u00e0 l’\u00e9chelle mondiale l’importance des ISC dans la lutte contre la corruption et \u00e0 utiliser l’expertise des ISC pour travailler conjointement avec les ACA dans la mise en \u0153uvre des initiatives de la CNUCC, en particulier les mesures pr\u00e9ventives.<\/p>\n\n\n\n

Les ISC, dot\u00e9es de connaissances et d’une exp\u00e9rience sp\u00e9cialis\u00e9es dans la lutte contre la corruption, sont strat\u00e9giquement positionn\u00e9es pour introduire des approches plus syst\u00e9matiques pour r\u00e9primer la mauvaise gestion des fonds publics. Lorsque les ISC exercent des fonctions d’audit, elles agissent au nom des citoyens dans le but de prot\u00e9ger les fonds publics et de pr\u00e9venir la fraude et la corruption.<\/p>\n\n\n\n

La lutte contre la corruption est au c\u0153ur des priorit\u00e9s des ISC et n\u00e9cessite de l’agilit\u00e9, de la r\u00e9silience et de l’\u00e9lan dans la mise en \u0153uvre des initiatives de lutte contre la corruption, en particulier alors que les pays du monde entier luttent pour garantir que les mesures de r\u00e9ponse du gouvernement prot\u00e8gent efficacement les citoyens pendant la pand\u00e9mie de COVID-19 et favorisent un environnement qui soutient la croissance et le d\u00e9veloppement mondiaux.<\/p>\n\n\n\n

Pour en savoir plus ou vous impliquer, contactez Sumaya Abdulla Al Marzooqi, responsable des relations internationales, \u00e0 Sumaya.almarzooqi@saiuae.gov.ae<\/a> ou IR@saiuae.gov.ae<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

The phenomenon of corruption is no longer a concept\u2014it is an international crime crossing borders; undermining political stability and peace; devastating social, economic and political structures; obstructing development plans; destroying trust in governments; and emboldening terrorism. Such implications necessitate addressing corruption with more…<\/p>\n","protected":false},"author":128,"featured_media":7283,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2109,2080],"content-tags":[1774,1915,1870],"country":[3033],"region":[879],"section":[2644],"coauthors":[],"class_list":["post-17366","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-hiver-2021","journal-categories-journal-special-fr","content-tags-la-lutte-contre-la-corruption","content-tags-uncac-fr","content-tags-unodc-fr","country-united-arab-emirates-fr","region-arabosai-fr","section-special-contribution-fr"],"acf":[],"yoast_head":"\nInstitutions sup\u00e9rieures de contr\u00f4le : des \u00e9l\u00e9ments qui changent la donne dans la lutte contre la corruption - 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=\"Institutions sup\u00e9rieures de contr\u00f4le : des \u00e9l\u00e9ments qui changent la donne dans la lutte contre la corruption - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"The phenomenon of corruption is no longer a concept\u2014it is an international crime crossing borders; undermining political stability and peace; devastating social, economic and political structures; obstructing development plans; destroying trust in governments; and emboldening terrorism. 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