{"id":18111,"date":"2020-07-24T04:44:43","date_gmt":"2020-07-24T08:44:43","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/carosai-survey-to-understand-covid19-impacts\/"},"modified":"2023-05-15T10:03:26","modified_gmt":"2023-05-15T14:03:26","slug":"carosai-survey-to-understand-covid19-impacts","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/carosai-survey-to-understand-covid19-impacts\/","title":{"rendered":"Le CAROSAI r\u00e9alise une enqu\u00eate pour mieux comprendre les effets de la pand\u00e9mie COVID-19"},"content":{"rendered":"

Introduction<\/strong><\/em>
\nLa pand\u00e9mie de COVID-19 est plus qu’une crise sanitaire ; elle a des r\u00e9percussions sur les structures politiques, sociales, \u00e9conomiques, religieuses et financi\u00e8res du monde entier. Les pand\u00e9mies ont \u00e9galement entra\u00een\u00e9 des changements dans les pratiques d’audit.<\/p>\n

L’Organisation des institutions sup\u00e9rieures de contr\u00f4le des finances publiques des Cara\u00efbes (CAROSAI) a mis en \u0153uvre une enqu\u00eate en mai 2020 pour explorer les effets de la pand\u00e9mie COVID-19 sur les institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) membres de la r\u00e9gion et exposer des strat\u00e9gies et des recommandations pour r\u00e9duire les effets de la pand\u00e9mie, permettre aux ISC de continuer \u00e0 produire des audits de haute qualit\u00e9, et aider \u00e0 renforcer l’engagement des parties prenantes.<\/p>\n

Vingt-deux des 23 ISC du CAROSAI ont r\u00e9pondu. Les r\u00e9sultats globaux de l’enqu\u00eate ont r\u00e9v\u00e9l\u00e9 que les ISC, comme le reste du monde, ont \u00e9t\u00e9 touch\u00e9es d’une mani\u00e8re ou d’une autre, et que la pand\u00e9mie a particuli\u00e8rement mis en \u00e9vidence les pr\u00e9occupations des ISC concernant les technologies de l’information (TI), les lacunes en mati\u00e8re de connaissances et les cyber-menaces.<\/p>\n

Impacts op\u00e9rationnels<\/strong><\/em>
\n\u00c9tant donn\u00e9 qu’une grande partie du personnel des ISC pratique le t\u00e9l\u00e9travail ou travaille par roulement afin de maintenir une distance physique, certaines ISC ont d\u00e9clar\u00e9 avoir cess\u00e9 leurs activit\u00e9s en raison du manque d’\u00e9quipement informatique portable et d’acc\u00e8s \u00e0 distance aux dossiers internes et aux documents des entit\u00e9s contr\u00f4l\u00e9es.<\/p>\n

R\u00e9ponse \u00e0 l’impact<\/strong><\/em>
\nToutes les ISC ayant r\u00e9pondu \u00e0 l’enqu\u00eate ont pris des mesures pour prot\u00e9ger le personnel, notamment en appliquant les directives promulgu\u00e9es par le minist\u00e8re de la Sant\u00e9, en veillant au respect des mesures d’\u00e9loignement physique, en fournissant des d\u00e9sinfectants pour les mains et des masques, et en diffusant des informations actualis\u00e9es sur la sant\u00e9 et la s\u00e9curit\u00e9.<\/p>\n

Les ISC ont \u00e9galement indiqu\u00e9 qu’elles encourageaient le t\u00e9l\u00e9travail, les applications de gestion d’\u00e9quipe et les horaires de travail d\u00e9cal\u00e9s afin de r\u00e9pondre aux exigences des missions tout en r\u00e9pondant aux besoins de distanciation sociale.<\/p>\n

Quelques ISC ont rapidement adopt\u00e9 de nouvelles techniques de contr\u00f4le afin d’apporter une valeur ajout\u00e9e au processus de gouvernance. Deux ISC effectuent des contr\u00f4les en temps r\u00e9el des programmes d’aide du gouvernement COVID-19, et six ISC contr\u00f4lent l’\u00e9mission des programmes de relance. Certaines ISC ont not\u00e9 la mise en \u0153uvre d’efforts visant \u00e0 sensibiliser les citoyens en diffusant des informations sur la pand\u00e9mie et son impact.<\/p>\n

Enseignements tir\u00e9s<\/strong><\/em>
\nLa majorit\u00e9 des personnes interrog\u00e9es ont identifi\u00e9 la technologie comme le facteur de changement encore inexplor\u00e9, citant la n\u00e9cessit\u00e9 de mieux comprendre les diff\u00e9rentes technologies pour am\u00e9liorer l’ex\u00e9cution du mandat de l’ISC.<\/p>\n

Les personnes interrog\u00e9es ont reconnu l’importance de la technologie dans les travaux d’audit en tant que moyen d’am\u00e9liorer l’efficacit\u00e9, de faciliter les examens avec des champs d’audit \u00e9tendus et de soutenir le travail \u00e0 distance, et ont reconnu la n\u00e9cessit\u00e9 de plans de continuit\u00e9 robustes pour rester pertinents en cas de crises et de catastrophes.<\/p>\n

Une r\u00e9ponse a sugg\u00e9r\u00e9 que, pour \u00eatre plus efficaces en cas de pand\u00e9mie, les ISC doivent avoir une connaissance pratique de la r\u00e9alisation de contr\u00f4les \u00e0 distance (soit par des techniques de contr\u00f4le en temps r\u00e9el, soit par des techniques de contr\u00f4le historique).<\/p>\n

Les r\u00e9ponses ont \u00e9galement mis l’accent sur la formation du personnel aux derni\u00e8res techniques d’audit, ce qui renforcerait la capacit\u00e9 des ISC \u00e0 r\u00e9aliser des audits de haute qualit\u00e9, \u00e0 am\u00e9liorer l’engagement des parties prenantes et \u00e0 accro\u00eetre l’impact des audits.<\/p>\n

Conclusion<\/strong><\/em>
\nLa pand\u00e9mie de COVID-19 a oblig\u00e9 les ISC \u00e0 adopter rapidement une nouvelle fa\u00e7on d’interagir les unes avec les autres, \u00e0 r\u00e9\u00e9valuer le concept d’espace de travail physique, \u00e0 r\u00e9fl\u00e9chir \u00e0 la meilleure fa\u00e7on de r\u00e9pondre aux changements survenant dans le secteur public et \u00e0 r\u00e9examiner la fa\u00e7on dont le travail est ex\u00e9cut\u00e9 au quotidien.<\/p>\n

Les activit\u00e9s des ISC dans le cadre de cette nouvelle norme impliquent une utilisation accrue des technologies de l’information et de l’analyse des donn\u00e9es pour faciliter le travail \u00e0 distance et le contr\u00f4le en temps r\u00e9el. En outre, les gouvernements peuvent aider les ISC en leur fournissant les ressources n\u00e9cessaires pour soutenir le d\u00e9veloppement des capacit\u00e9s et des institutions.<\/p>\n","protected":false},"excerpt":{"rendered":"

La pand\u00e9mie de COVID-19 est plus qu’une crise sanitaire ; elle a des r\u00e9percussions sur les structures politiques, sociales, \u00e9conomiques, religieuses et financi\u00e8res du monde entier. Les pand\u00e9mies ont \u00e9galement entra\u00een\u00e9 des changements dans les pratiques d’audit. L’Organisation des institutions sup\u00e9rieures de contr\u00f4le des finances publiques des Cara\u00efbes (CAROSAI) a r\u00e9alis\u00e9 une enqu\u00eate en mai 2020 pour…<\/p>\n","protected":false},"author":31,"featured_media":7159,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2069,2075,2107,2073],"content-tags":[1777,858,1892,1825,1891,857],"country":[],"region":[2128],"section":[2639],"coauthors":[],"class_list":["post-18111","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-a-linterieur-de-lintosai","journal-categories-carosai-fr","journal-categories-ete-2020","journal-categories-nouvelles-regionales","content-tags-carosai-fr","content-tags-covid-19-fr","content-tags-covid-19-impact-fr","content-tags-enquetes","content-tags-reponse-a-la-pandemie","content-tags-stakeholder-engagement-fr","region-carosai-fr","section-inside-intosai-fr"],"acf":[],"yoast_head":"\nLe CAROSAI r\u00e9alise une enqu\u00eate pour mieux comprendre les effets de la pand\u00e9mie COVID-19 - 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=\"Le CAROSAI r\u00e9alise une enqu\u00eate pour mieux comprendre les effets de la pand\u00e9mie COVID-19 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"La pand\u00e9mie de COVID-19 est plus qu'une crise sanitaire ; elle a des r\u00e9percussions sur les structures politiques, sociales, \u00e9conomiques, religieuses et financi\u00e8res du monde entier. 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