{"id":8667,"date":"2022-10-28T04:22:09","date_gmt":"2022-10-28T08:22:09","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&#038;p=8667"},"modified":"2023-05-02T19:22:48","modified_gmt":"2023-05-02T23:22:48","slug":"enhancing-accountability-through-audits-lessons-from-collaborations-between-supreme-audit-institutions-and-civil-society-organizations","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/enhancing-accountability-through-audits-lessons-from-collaborations-between-supreme-audit-institutions-and-civil-society-organizations\/","title":{"rendered":"D\u00e9velopper la responsabilisation \u00e0 travers les audits\u00a0: enseignements tir\u00e9s de la collaboration entre les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques et les organisations de la soci\u00e9t\u00e9 civile"},"content":{"rendered":"\n<p>Auteure&nbsp;: Claire Schouten, International Budget Partnership<\/p>\n\n\n\n<p>L\u2019International Budget Partnership (IBP) a lanc\u00e9 l\u2019initiative <a href=\"https:\/\/internationalbudget.org\/strengthening-audit-accountability\/\">Audit<\/a> Accountability Initiative pour r\u00e9unir les Institutions sup\u00e9rieures de contr\u00f4le des finances publiques (ISC) et les organisations de la soci\u00e9t\u00e9 civile (OSC) afin de renforcer la r\u00e9ponse des gouvernements aux recommandations des audits \u00e0 travers une communication et un engagement plus efficaces. Les ISC et les acteurs de la soci\u00e9t\u00e9 civile en Argentine, au Ghana, au N\u00e9pal, en Sierra Leone et en Tanzanie, ont coordonn\u00e9 leurs efforts pour garantir la prise de mesures correctives de la part des gouvernements suite aux r\u00e9sultats des audits et aux recommandations consign\u00e9es dans les rapports d\u2019audit des ISC.&nbsp;<\/p>\n\n\n\n<p>L\u2019IBP a lanc\u00e9 cette initiative \u00e0 l\u2019issue de son enqu\u00eate <a href=\"https:\/\/www.internationalbudget.org\/open-budget-survey\">Open Budget Survey<\/a> qui avait mis \u00e0 jour une paralysie au niveau des syst\u00e8mes de contr\u00f4le, emp\u00eachant souvent les ISC de r\u00e9aliser leurs objectifs primordiaux de protection de l\u2019int\u00e9r\u00eat public \u00e0 travers une meilleure gestion des fonds publics. Les rapports d\u2019audit ne sont pas d\u00e9voil\u00e9s \u00e0 la population, les audiences sur les r\u00e9sultats des audits se d\u00e9roulent \u00e0 huis clos et les constats sont laiss\u00e9s sans suite. Tandis que l\u2019ind\u00e9pendance des ISC est cruciale, l\u2019efficacit\u00e9 des ISC d\u00e9pend au final de leur interconnexion avec d\u2019autres acteurs du syst\u00e8me g\u00e9n\u00e9ral de responsabilit\u00e9.<\/p>\n\n\n\n<p>Les partenaires de cette initiative reconnaissent cette interconnexion. Les pays participants ont \u00e9t\u00e9 choisis il y a plusieurs ann\u00e9es sur la base de l\u2019existence d\u2019ISC fonctionnelles et ind\u00e9pendantes et d\u2019OSC ayant l\u2019expertise pour s\u2019engager dans les questions soulev\u00e9es lors des audits des ISC. Nous avons tir\u00e9 des enseignements de nos exp\u00e9riences mutuelles et des le\u00e7ons plus g\u00e9n\u00e9rales sur l\u2019action collective en mati\u00e8re d\u2019audits pour am\u00e9liorer la r\u00e9ponse et la responsabilisation des gouvernements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>S\u2019associer pour aborder des questions d\u2019int\u00e9r\u00eat public<\/strong><\/strong><\/h3>\n\n\n\n<p>Dans les cinq pays concern\u00e9s, les ISC et les OSC ont s\u00e9lectionn\u00e9 un ensemble de sujets critiques signal\u00e9s dans des rapports officiels d\u2019audit \u00e9tablis par les ISC, sur lesquels la r\u00e9ponse du gouvernement se faisait attendre&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En <a href=\"https:\/\/story.internationalbudget.org\/argentinian-auditors-unite-with-civil-society-to-fight-a-rampant-disease\">Argentine<\/a>, l\u2019ISC nationale Auditor\u00eda General de la Naci\u00f3n et l\u2019association civile pour l\u2019\u00e9galit\u00e9 et la justice Asociacion Civil Por la lgualdad y la Justicia (ACIJ) se sont concentr\u00e9s sur les programmes gouvernementaux peu performants dans la pr\u00e9vention, le diagnostic et le traitement de 1,5 million de personnes affect\u00e9es par la maladie de Chagas, une maladie parasitaire tropicale.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Au Ghana, l\u2019ISC nationale et l\u2019association SEND Ghana ont travaill\u00e9 sur des enjeux de responsabilisation et de coordination pour le programme national d\u2019alimentation scolaire destin\u00e9 \u00e0 2,6 millions d\u2019enfants.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Au <a href=\"https:\/\/story.internationalbudget.org\/civil-society-and-auditors-join-to-combat-corruption-and-inefficiency\">N\u00e9pal<\/a>, l\u2019ISC nationale et l\u2019association Freedom Forum se sont associ\u00e9es pour renforcer la gestion des fonds de d\u00e9veloppement local, qui soutiennent les projets d\u2019infrastructures, comme les travaux de voirie, l\u2019approvisionnement en eau et les ouvrages d\u2019assainissement des eaux us\u00e9es.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\">Projet de construction d&#8217;infrastructures des comit\u00e9s d&#8217;usagers au N\u00e9pal<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Users-Committee-Construction-Photo-2-final-1024x576.jpg\" alt=\"Users committees in Nepal\" class=\"wp-image-24132\"\/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><sub>Source&nbsp;: Partenariat budg\u00e9taire international<\/sub><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En <a href=\"https:\/\/story.internationalbudget.org\/sierra-leone-civil-society-teams-with-auditor-to-assure-children-study-in-safe-healthy-schools\">Sierra Leone<\/a>, l\u2019ISC nationale et le&nbsp;r\u00e9seau Budget Advocacy Network ont coordonn\u00e9 leurs efforts pour la mise en place d\u2019installations d\u2019eau, d\u2019assainissement et d\u2019hygi\u00e8ne (WASH) au sein d\u2019\u00e9coles dans l\u2019ensemble du pays.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En Tanzanie, plusieurs organisations de la soci\u00e9t\u00e9 civile, regroup\u00e9es sous la houlette du Wajibu Institute, se sont engag\u00e9es aupr\u00e8s de l\u2019ISC nationale pour demander la r\u00e9novation d\u2019infrastructures scolaires d\u00e9labr\u00e9es ayant laiss\u00e9 4&nbsp;millions d\u2019enfants sans v\u00e9ritable salle de classe.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\">Infrastructure scolaire en Tanzanie&nbsp;: David Ernest Silinde, vice-ministre au bureau du pr\u00e9sident, Administration r\u00e9gionale et gouvernement local, s&#8217;engage \u00e0 construire des classes, des maisons d&#8217;enseignants et des latrines<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/AAI-Tanzania-Image-2022-08-09-at-1.54.11-PM.jpeg\" alt=\"\u2022 School infrastructure in Tanzania - David Ernest Silinde, Deputy Minister in President's office, Regional Administration and Local Government committing to constructing classes, teachers houses and latrines\" class=\"wp-image-24133\"\/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><sub>Source : Partenariat budg\u00e9taire international, 93,7 TBC DODOMA<\/sub><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Les enseignements de l\u2019initiative<\/strong><\/strong><\/h3>\n\n\n\n<p>Ces collaborations obtiennent des r\u00e9sultats prometteurs et sont riches d\u2019enseignements sur la mani\u00e8re dont les ISC et les OSC peuvent former des partenariats encore plus productifs. Il ressort notamment deux enseignements cl\u00e9s de ces travaux&nbsp;:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Les syst\u00e8mes et processus actuels de contr\u00f4le dans de nombreux pays emp\u00eachent les ISC de d\u00e9fendre efficacement leurs propres r\u00e9sultats et recommandations d\u2019audit. Les ISC pourrait renforcer leur impact si elles adoptaient une approche strat\u00e9gique consistant \u00e0 renforcer la mobilisation des organes l\u00e9gislatifs, de l\u2019ex\u00e9cutif, des communaut\u00e9s et m\u00e9dias concern\u00e9s ainsi que d\u2019autres acteurs qui soutiennent la responsabilisation de fa\u00e7on plus g\u00e9n\u00e9rale. Les OSC peuvent jouer un r\u00f4le important dans diff\u00e9rents contextes, en amplifiant les recommandations des ISC et en exigeant que les autorit\u00e9s assument leurs responsabilit\u00e9s. Enfin, combiner des engagements et processus strat\u00e9giques aidera les ISC \u00e0 devenir plus efficaces dans la pr\u00e9conisation de la responsabilisation et dans la promotion de l\u2019int\u00e9r\u00eat public.<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li>Les OSC peuvent contribuer \u00e0 renforcer l\u2019efficacit\u00e9 des ISC par quatre biais au moins, tous interconnect\u00e9s. Premi\u00e8rement, elles peuvent compl\u00e9ter les rapports d\u2019audit en mettant en exergue de nouveaux \u00e9l\u00e9ments d\u2019information et de preuve pour convaincre les parties prenantes d\u2019engager des r\u00e9formes. Deuxi\u00e8mement, du fait que les OSC ne sont pas assujetties \u00e0 des calendriers d\u2019audit formels, elles peuvent impliquer directement un large \u00e9ventail de parties prenantes au gouvernement dans les questions soulev\u00e9es dans les audits. Troisi\u00e8mement, les ISC peuvent obtenir l\u2019appui de la base et exercer une pression sur les gouvernements pour les amener \u00e0 examiner les recommandations d\u2019audit. Enfin, les OSC peuvent tirer parti des opportunit\u00e9s d\u2019une couverture m\u00e9diatique pour attirer l\u2019attention sur les r\u00e9sultats et les recommandations des audits, y compris en organisant des \u00e9v\u00e9nements de formation, r\u00e9alis\u00e9s conjointement avec les ISC, et en utilisant les r\u00e9seaux sociaux pour diffuser des messages essentiels \u00e0 des publics plus vastes.<\/li>\n<\/ol>\n\n\n\n<p>Si l\u2019initiative d\u2019IBP est ax\u00e9e sur un mod\u00e8le d\u2019engagement civique tr\u00e8s sp\u00e9cifique, tournant autour de la mise en \u0153uvre des recommandations d\u2019audit, il ressort n\u00e9anmoins clairement d\u2019exemples r\u00e9cents que les OSC peuvent soutenir de plusieurs autres mani\u00e8res les efforts des ISC pour demander des comptes. Lorsque l\u2019ind\u00e9pendance des ISC dans des pays tels que <a href=\"https:\/\/www.idi.no\/news\/sai-independence\/idi-statement-cyprus\">Chypre<\/a>, le <a href=\"https:\/\/www.idi.no\/news\/sai-independence\/idi-statement-ghana\">Ghana<\/a>, le <a href=\"https:\/\/www.idi.no\/news\/sai-independence\/idi-statement-myanmar\">Myanmar<\/a> et la <a href=\"https:\/\/www.thesierraleonetelegraph.com\/audit-service-must-be-allowed-to-function-independently-leave-lara-taylor-pearce-alone\/\">Sierra Leone<\/a> s\u2019est retrouv\u00e9e menac\u00e9e par des dirigeants puissants, les acteurs non \u00e9tatiques, aux rangs desquels s\u2019inscrivaient les OSC et les m\u00e9dias, se sont d\u00e9p\u00each\u00e9s de d\u00e9fendre les ISC. Les OSC peuvent \u00e9galement aider les ISC en attirant leur attention vers des domaines de pr\u00e9occupation publique. En <a href=\"https:\/\/www.facebook.com\/planact.sa\/videos\/auditor-general-comments-on-community-led-social-audits\/1454506948045038\/\">Afrique du Sud<\/a> par exemple, les r\u00e9sultats des audits sociaux des services d\u2019eau et des syst\u00e8mes sanitaires r\u00e9alis\u00e9s par des OSC locales dans certaines municipalit\u00e9s ont \u00e9t\u00e9 salu\u00e9s par l\u2019ISC nationale car cela aide l\u2019ISC \u00e0 hi\u00e9rarchiser les questions m\u00e9ritant un examen plus approfondi dans son programme d\u2019audit. Aux Philippines, les <a href=\"https:\/\/cpa.coa.gov.ph\/\">techniques d\u2019audit participatif<\/a> de l\u2019ISC pr\u00e9voient l\u2019implication directe d\u2019OSC sp\u00e9cialis\u00e9es dans leurs audits des programmes du gouvernement. En retour, les OSC b\u00e9n\u00e9ficient \u00e9galement de la collaboration avec les ISC car ces derni\u00e8res disposent souvent d\u2019une expertise technique, d\u2019une l\u00e9gitimit\u00e9 et d\u2019un acc\u00e8s aux informations du gouvernement qui peuvent faire d\u00e9faut aux OSC.&nbsp;<\/p>\n\n\n\n<p>Les ISC peuvent renforcer l\u2019engagement citoyen en testant diff\u00e9rents mod\u00e8les de collaboration avec les OSC. La communaut\u00e9 des ISC, en collaboration avec les OSC et d\u2019autres acteurs nationaux et internationaux, a ainsi l\u2019opportunit\u00e9 de d\u00e9velopper la responsabilisation et l\u2019impact des audits&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Au niveau national, les ISC peuvent \u00e9tablir des collaborations avec des OSC (ou des r\u00e9seaux d\u2019OSC) tout au long de leur cycle d\u2019audit, depuis l\u2019\u00e9laboration du plan de travail des audits jusqu\u2019\u00e0 la r\u00e9alisation des audits, la communication et le suivi des recommandations d\u2019audit.&nbsp;<\/li>\n\n\n\n<li>Au niveau international, les enseignements tir\u00e9s des exp\u00e9riences dans les diff\u00e9rents pays et les r\u00e9sultats du travail au niveau national peuvent stimuler les efforts continus pour piloter l\u2019implication des ISC aupr\u00e8s de la soci\u00e9t\u00e9 civile dans le monde. Les acteurs et les r\u00e9seaux nationaux peuvent \u00e9galement croiser les id\u00e9es et les exp\u00e9riences de leur pays respectif dans le cadre de d\u00e9bats organis\u00e9s.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Nous pouvons proposer aux ISC du monde entier un acc\u00e8s \u00e0 des connaissances et des outils pour appuyer l\u2019int\u00e9gration de nouveaux mod\u00e8les de mobilisation des citoyens. Gr\u00e2ce \u00e0 l\u2019enqu\u00eate <a href=\"https:\/\/internationalbudget.org\/open-budget-survey\">Open Budget Survey<\/a> par exemple, nous disposons de bonnes pratiques \u00e0 partager sur la participation des citoyens tout au long du processus d\u2019audit.&nbsp;<\/p>\n\n\n\n<p>Ensemble, nous pouvons utiliser les comp\u00e9tences et sp\u00e9cialisations respectives des ISC et des OSC, encourager des partenariats forts et, au final, am\u00e9liorer le contr\u00f4le, la reddition des comptes et l\u2019impact des audits.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Budget Partnership (IBP) initiated the Audit Accountability Initiative to bring together supreme audit institutions (SAIs) and civil society organizations (CSOs) to strengthen government responsiveness to audit recommendations through more effective communication and engagement.<\/p>\n","protected":false},"author":22,"featured_media":7831,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[876,864],"content-tags":[918,925,873,859,919,924,923,920,926,874,921,916,917,860,927,928],"country":[2840,2841,2842,2843,2844],"region":[],"section":[2133],"coauthors":[],"class_list":["post-8667","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-feature-articles-q2-q3-2022-fr","journal-categories-q2-q3-2022-fr","content-tags-accountability-fr","content-tags-argentina-fr","content-tags-citizen-participation-fr","content-tags-civil-society-fr","content-tags-communication-fr","content-tags-cso-fr","content-tags-ghana-fr","content-tags-international-budget-partnership-fr","content-tags-lessons-learned-fr","content-tags-nepal-fr","content-tags-open-budget-index-fr","content-tags-oversight-fr","content-tags-partnerships-fr","content-tags-public-participation-fr","content-tags-sierra-leone-fr","content-tags-tanzania-fr","country-argentina-fr","country-ghana-fr","country-nepal-fr","country-sierra-leone-fr","country-tanzania-fr","section-articles-en-vedette"],"acf":[],"yoast_head":"<!-- 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