{"id":18368,"date":"2020-04-20T12:58:29","date_gmt":"2020-04-20T16:58:29","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/"},"modified":"2023-05-15T12:10:13","modified_gmt":"2023-05-15T16:10:13","slug":"baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/","title":{"rendered":"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l’audit conjoint"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Au fur et \u00e0 mesure que les projets de coop\u00e9ration transfrontali\u00e8re \u00e9voluent, les institutions sup\u00e9rieures de contr\u00f4le (ISC) d\u00e9passent souvent les fronti\u00e8res nationales dans la r\u00e9alisation de leurs travaux d’audit et \u00e9tablissent des partenariats de coop\u00e9ration pour r\u00e9pondre \u00e0 des besoins d’audit sp\u00e9cifiques. Dans le m\u00eame temps, les opportunit\u00e9s conjointes offrent des plateformes permettant d’am\u00e9liorer l’exp\u00e9rience pratique, de cultiver la collaboration et d’enrichir les comp\u00e9tences professionnelles en temps r\u00e9el et dans l’espace.<\/p>\n\n\n\n

Pour les ISC des \u00c9tats baltes – l’Estonie, la Lettonie et la Lituanie – une telle opportunit\u00e9 s’est pr\u00e9sent\u00e9e lorsque, en 2014, les gouvernements des trois nations ont cr\u00e9\u00e9 la coentreprise Rail Baltica – un projet \u00e9galement partag\u00e9, ratifi\u00e9 par un accord intergouvernemental en 2017. Rail Baltica, qui doit \u00eatre livr\u00e9 d’ici 2026, est le plus grand projet d’infrastructure ferroviaire de la r\u00e9gion et vise \u00e0 int\u00e9grer les \u00c9tats baltes au r\u00e9seau ferroviaire europ\u00e9en.<\/p>\n\n\n\n

En 2016, les ISC ont sign\u00e9 un protocole d’accord pour suivre le d\u00e9veloppement et la mise en \u0153uvre de ce projet unique et sans pr\u00e9c\u00e9dent. \u00c0 l’instar du projet, l’audit conjoint se distingue par le fait que les trois ISC ont form\u00e9 une seule \u00e9quipe d’audit charg\u00e9e d’examiner un organisme contr\u00f4l\u00e9 d’int\u00e9r\u00eat commun. Compte tenu de la dispersion g\u00e9ographique des membres de l’\u00e9quipe d’audit, la technologie (stockage s\u00e9curis\u00e9 dans le nuage, communication en ligne) s’est av\u00e9r\u00e9e essentielle pour assurer une organisation et une communication efficaces.<\/p>\n\n\n\n

L’audit s’est concentr\u00e9 sur la gouvernance du projet, les op\u00e9rations du syst\u00e8me de contr\u00f4le interne, ainsi que sur la disponibilit\u00e9 des ressources financi\u00e8res \u00e0 long terme. L’audit \u00e9tant fond\u00e9 sur une approche prospective, l’\u00e9quipe d’audit a cherch\u00e9 \u00e0 analyser des conditions particuli\u00e8res, telles que l’assurance qu’un cadre efficace et \u00e9conomique de gestion des march\u00e9s et des contrats a \u00e9t\u00e9 mis en place, qu’il fonctionne et qu’il est en mesure de rem\u00e9dier \u00e0 toute d\u00e9ficience constat\u00e9e au cours de l’audit.<\/p>\n\n\n\n

Le travail sur le terrain a commenc\u00e9 en 2018 et l’\u00e9quipe d’audit, compos\u00e9e d’au moins deux auditeurs de chaque ISC, a examin\u00e9 les questions et les crit\u00e8res d’audit et s’est mise d’accord sur les principales conclusions, qui ont servi de base au rapport d’audit. Un comit\u00e9 de pilotage (un repr\u00e9sentant par ISC) a \u00e9t\u00e9 institu\u00e9 pour d\u00e9cider de toute question importante survenant au cours de l’audit.<\/p>\n\n\n\n

Chaque ISC a effectu\u00e9 s\u00e9par\u00e9ment un contr\u00f4le de qualit\u00e9 \u00e0 la fin de l’audit, mais a r\u00e9dig\u00e9 conjointement le rapport final, qui a \u00e9t\u00e9 sign\u00e9 \u00e9lectroniquement par tous les auditeurs g\u00e9n\u00e9raux et publi\u00e9 simultan\u00e9ment dans les trois \u00c9tats baltes.<\/p>\n\n\n\n

L’audit conjoint a d\u00e9bouch\u00e9 sur des recommandations qui am\u00e9lioreront la gouvernance, les op\u00e9rations et la planification financi\u00e8re du projet Rail Baltica. Les ISC d’Estonie, de Lettonie et de Lituanie poursuivront la coop\u00e9ration d\u00e9j\u00e0 \u00e9tablie afin de contr\u00f4ler conjointement la mise en \u0153uvre des recommandations de l’audit.<\/p>\n\n\n\n

Cette opportunit\u00e9 – et cette exp\u00e9rience – illustre la mani\u00e8re dont les ISC de diff\u00e9rents pays peuvent s’unir efficacement pour contr\u00f4ler, suivre et formuler des recommandations utiles sur un projet d’importance r\u00e9gionale majeure.<\/p>\n","protected":false},"excerpt":{"rendered":"

Au fur et \u00e0 mesure que les projets de coop\u00e9ration transfrontali\u00e8re \u00e9voluent, les institutions sup\u00e9rieures de contr\u00f4le (ISC) d\u00e9passent souvent les fronti\u00e8res nationales dans la r\u00e9alisation de leurs travaux d’audit et \u00e9tablissent des partenariats de coop\u00e9ration pour r\u00e9pondre \u00e0 des besoins d’audit sp\u00e9cifiques. Dans le m\u00eame temps, les opportunit\u00e9s conjointes offrent des plateformes permettant d’am\u00e9liorer l’exp\u00e9rience pratique, de cultiver la collaboration et d’enrichir les comp\u00e9tences professionnelles en temps r\u00e9el et dans l’espace.<\/p>\n","protected":false},"author":7,"featured_media":7071,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2069,2085,2073,2106],"content-tags":[1885,1762,1763,1782],"country":[3241,3142,2989],"region":[],"section":[2639],"coauthors":[],"class_list":["post-18368","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-a-linterieur-de-lintosai","journal-categories-eurosai-fr","journal-categories-nouvelles-regionales","journal-categories-printemps-2020","content-tags-audit-conjoint","content-tags-collaboration-fr","content-tags-cooperation-fr","content-tags-eurosai-fr","country-estonia-fr","country-latvia-fr","country-lithuania-fr","section-inside-intosai-fr"],"acf":[],"yoast_head":"\nLes institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - 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=\"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Au fur et \u00e0 mesure que les projets de coop\u00e9ration transfrontali\u00e8re \u00e9voluent, les institutions sup\u00e9rieures de contr\u00f4le (ISC) d\u00e9passent souvent les fronti\u00e8res nationales dans la r\u00e9alisation de leurs travaux d'audit et \u00e9tablissent des partenariats de coop\u00e9ration pour r\u00e9pondre \u00e0 des besoins d'audit sp\u00e9cifiques. Dans le m\u00eame temps, les opportunit\u00e9s conjointes offrent des plateformes permettant d'am\u00e9liorer l'exp\u00e9rience pratique, de cultiver la collaboration et d'enrichir les comp\u00e9tences professionnelles en temps r\u00e9el et dans l'espace.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-15T16:10:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1100\" \/>\n\t<meta property=\"og:image:height\" content=\"391\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"INTOSAI Journal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/\",\"url\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/\",\"name\":\"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosai.nclud.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg\",\"datePublished\":\"2020-04-20T16:58:29+00:00\",\"dateModified\":\"2023-05-15T16:10:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg\",\"width\":1100,\"height\":391},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosai.nclud.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l’audit conjoint\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosai.nclud.com\/#website\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosai.nclud.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosai.nclud.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosai.nclud.com\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - INTOSAI Journal","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - INTOSAI Journal","og_description":"Au fur et \u00e0 mesure que les projets de coop\u00e9ration transfrontali\u00e8re \u00e9voluent, les institutions sup\u00e9rieures de contr\u00f4le (ISC) d\u00e9passent souvent les fronti\u00e8res nationales dans la r\u00e9alisation de leurs travaux d'audit et \u00e9tablissent des partenariats de coop\u00e9ration pour r\u00e9pondre \u00e0 des besoins d'audit sp\u00e9cifiques. Dans le m\u00eame temps, les opportunit\u00e9s conjointes offrent des plateformes permettant d'am\u00e9liorer l'exp\u00e9rience pratique, de cultiver la collaboration et d'enrichir les comp\u00e9tences professionnelles en temps r\u00e9el et dans l'espace.","og_url":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/","og_site_name":"INTOSAI Journal","article_modified_time":"2023-05-15T16:10:13+00:00","og_image":[{"width":1100,"height":391,"url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"3 minutes","Written by":"INTOSAI Journal"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/","url":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/","name":"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l'audit conjoint - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosai.nclud.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage"},"image":{"@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage"},"thumbnailUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg","datePublished":"2020-04-20T16:58:29+00:00","dateModified":"2023-05-15T16:10:13+00:00","breadcrumb":{"@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#primaryimage","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/3-SAIs_1-Team_1-Report_Baltic-State-SAIs.jpg","width":1100,"height":391},{"@type":"BreadcrumbList","@id":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/baltic-state-supreme-audit-institutions-gain-new-experiences-through-joint-audit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosai.nclud.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Les institutions sup\u00e9rieures de contr\u00f4le des \u00c9tats baltes acqui\u00e8rent de nouvelles exp\u00e9riences gr\u00e2ce \u00e0 l’audit conjoint"}]},{"@type":"WebSite","@id":"https:\/\/intosai.nclud.com\/#website","url":"https:\/\/intosai.nclud.com\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosai.nclud.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosai.nclud.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/intosai.nclud.com\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosai.nclud.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/journal-entry\/18368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/users\/7"}],"version-history":[{"count":1,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/journal-entry\/18368\/revisions"}],"predecessor-version":[{"id":18373,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/journal-entry\/18368\/revisions\/18373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/media\/7071"}],"wp:attachment":[{"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/media?parent=18368"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/journal-categories?post=18368"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/content-tags?post=18368"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/country?post=18368"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/region?post=18368"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/section?post=18368"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosai.nclud.com\/fr\/wp-json\/wp\/v2\/coauthors?post=18368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}