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Lignes directrices pour l’évaluation de la qualité des systèmes de contrôle interne

Author

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  • Miroslawa Boryczka
  • Daria Bochnar
  • Andra Larin

Abstract

Les organisations du secteur public du monde entier utilisent de plus en plus des concepts de gestion avancés. L'un de ces concepts, le contrôle interne, est un ensemble de dispositions de gestion conçues pour atteindre les objectifs d'une organisation dans les délais, selon des normes de performance appropriées, dans les limites du budget, de manière efficace, efficiente et conforme à la loi. Ces lignes directrices expliquent en détail comment développer le contrôle interne dans les organisations du secteur public et comment évaluer la qualité des systèmes existants. Elles sont destinées à guider les ministères des finances et les responsables du secteur public des pays candidats et candidats potentiels à l’UE, mais pourraient également être utilisées par d'autres administrations souhaitant évaluer ou améliorer leurs systèmes de gestion et de contrôle.

Suggested Citation

  • Miroslawa Boryczka & Daria Bochnar & Andra Larin, 2020. "Lignes directrices pour l’évaluation de la qualité des systèmes de contrôle interne," Documents SIGMA 59, OECD Publishing.
    • Handle: RePEc:oec:govaae:59-fr
    DOI: 10.1787/0b4d8f30-fr
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