{"id":48958,"date":"2026-01-26T06:27:35","date_gmt":"2026-01-26T03:27:35","guid":{"rendered":"https:\/\/u-intosai.org\/?p=48958"},"modified":"2025-12-25T17:06:16","modified_gmt":"2025-12-25T14:06:16","slug":"bilan-du-xxv%e1%b5%89-congres-de-lintosai-publications","status":"publish","type":"post","link":"https:\/\/u-intosai.org\/fr\/nouvelles\/bilan-du-xxv%e1%b5%89-congres-de-lintosai-publications\/","title":{"rendered":"Bilan du XXV\u1d49 Congr\u00e8s de l’INTOSAI : Publications"},"content":{"rendered":"

Plusieurs publications cl\u00e9s refl\u00e9tant les orientations actuelles du d\u00e9veloppement de l’audit public et les priorit\u00e9s de la communaut\u00e9 internationale ont \u00e9t\u00e9 pr\u00e9sent\u00e9es dans le cadre du Congr\u00e8s.<\/p>\n

Rapport sur les tendances mondiales<\/strong><\/a>
\nAuteur du rapport : l’ISC du Br\u00e9sil.
\nL’ISC de Russie, en sa qualit\u00e9 de Pr\u00e9sident du Groupe de travail de l’INTOSAI sur les ODD et les indicateurs cl\u00e9s de d\u00e9veloppement durable et du Groupe de travail de l’INTOSAI sur l’audit des march\u00e9s publics, a particip\u00e9 au projet. L’ISC de Russie a identifi\u00e9 les tendances suivantes : attention accrue port\u00e9e \u00e0 l’audit de la justification des pr\u00e9visions macro\u00e9conomiques et des pratiques ESG, et digitalisation de l’audit des march\u00e9s publics. L’\u00e9tude a mis en \u00e9vidence sept tendances cl\u00e9s : d\u00e9clin de la confiance dans les institutions publiques ; difficult\u00e9s \u00e9conomiques et augmentation de la dette publique ; transformation num\u00e9rique de l’administration publique et de la vie sociale ; changement climatique ; d\u00e9fis d\u00e9mographiques ; migration mondiale ; croissance des in\u00e9galit\u00e9s \u00e9conomiques.<\/p>\n

Guide pour l’audit de la transition \u00e9nerg\u00e9tique<\/strong><\/a>
\nAuteurs : l’ISC du Br\u00e9sil en collaboration avec l’ISC d’Ouganda, Pr\u00e9sident du Groupe de travail de l’INTOSAI sur l’audit des industries extractives.
\nLe document constitue une m\u00e9thodologie compl\u00e8te d’audit en six \u00e9tapes successives (d\u00e9finition de l’objet de l’audit, collecte et syst\u00e9matisation de l’information, identification des risques cl\u00e9s, r\u00e9alisation de l’audit, pr\u00e9sentation des r\u00e9sultats et suivi). Chaque \u00e9tape est \u00e9tay\u00e9e par des outils pratiques \u2013 une matrice des risques, une cartographie des processus, une liste d’indicateurs d’\u00e9valuation \u2013 permettant d’analyser \u00e0 quel stade de d\u00e9veloppement se trouve la politique \u00e9nerg\u00e9tique nationale. Le guide propose de se concentrer sur quatre domaines d’analyse : gouvernance, transition juste et inclusive, financement, et orientations sectorielles.<\/p>\n

Audit conjoint des mesures d’adaptation au changement climatique pour un avenir durable : le\u00e7ons et recommandations pour les ISC<\/strong><\/a>
\nResponsables du projet : l’Initiative de d\u00e9veloppement de l’INTOSAI (IDI) et le Groupe de travail sur l’audit de la protection de l’environnement (WGEA), sous la pr\u00e9sidence de l’ISC de Finlande (depuis 2025, le poste est occup\u00e9 par l’ISC de Tha\u00eflande).
\nLe document rassemble les r\u00e9sultats des activit\u00e9s de contr\u00f4le et d’analyse de 54 ISC, r\u00e9parties en quatre domaines th\u00e9matiques : adaptation au changement climatique, gestion des ressources en eau, gestion et pr\u00e9vention des situations d’urgence, \u00e9l\u00e9vation du niveau de la mer et \u00e9rosion c\u00f4ti\u00e8re. Les principaux probl\u00e8mes identifi\u00e9s sont : gouvernance fragment\u00e9e et manque de coordination intersectorielle, insuffisance des financements, faible participation de la soci\u00e9t\u00e9 civile, et absence de syst\u00e8mes de surveillance fiables. Les auteurs soulignent l’importance de l’expertise d’audit ind\u00e9pendante pour am\u00e9liorer les processus de planification, de financement et de mise en \u0153uvre des mesures d’adaptation climatique.<\/p>\n","protected":false},"excerpt":{"rendered":"

Plusieurs publications cl\u00e9s refl\u00e9tant les orientations actuelles du d\u00e9veloppement de l’audit public et les priorit\u00e9s de la communaut\u00e9 internationale ont \u00e9t\u00e9 pr\u00e9sent\u00e9es dans le cadre du Congr\u00e8s. Rapport sur les tendances mondiales Auteur du rapport : l’ISC du Br\u00e9sil. L’ISC de Russie, en sa qualit\u00e9 de Pr\u00e9sident du Groupe de travail de l’INTOSAI sur les […]<\/p>\n","protected":false},"author":206,"featured_media":48771,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","footnotes":""},"categories":[287],"tags":[1193,850,1069,817,2170,2124,1030,1068,820,852,2143,2144,2145],"class_list":["post-48958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nouvelles","tag-regional-cooperation-fr","tag-ecologie","tag-efs-brasil-de-fr","tag-initiative-de-developpement-de-lintosai-idi","tag-isc-douganda","tag-isc-de-finlande","tag-objectifs-de-developpement-durable","tag-apertura-de-fr","tag-partenariat","tag-renforcement-des-capacites","tag-voa-ugandy-fr","tag-voa-finlyandii-fr","tag-cifr-fr","pmpro-has-access"],"acf":[],"yoast_head":"\nBilan du XXV\u1d49 Congr\u00e8s de l'INTOSAI : Publications | 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