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FONDEMENT DE LA MARCHE DE L’AUDITEUR

Nous entendons par là les travaux tant qualitatifs que quantitatifs que l’Auditeur doit mettre en œuvre pour atteindre les objectifs poursuivis. En effet, l’auditeur doit ranger les travaux à effectuer dans des groupes :
Les travaux quantitatifs qui se situent à trois niveaux :
- Les auditeurs se doivent assistance et courtoisie réciproque, ils doivent s’abstenir de toute manœuvre susceptible de nuire la situation de leur confrère,
- Une dénonciation légère contre un confrère ou une calomnie constitue une faute,
- L’auditeur doit éviter de solliciter les membres du cabinet d’un confrère sans son consentement,
- L’auditeur, appelé à remplacer un confrère, ne peut partager des honoraires qu’avec un confrère auditeur et sur base d’une collaboration effective.
Les procédures de contrôle sont les principes de base qui doivent guider la nature et l’étendue des investigations nécessaires à chaque contrôle.
Outre les obligations inhérentes au statut de fonction publique, l’unité d’audit interne se conforme aux normes internationales de sa profession en matière de déontologie :
- L’auditeur veille à conduire ses enquêtes sans préjugés. Dans ses conclusions, il doit manifester un haut niveau d’objectivité, d’impartialité et d’honnêteté ;
- Il doit se comporter de manière à ce que son intégrité et sa bonne foi ne puissent pas être mises en doute ;
- L’auditeur, ne pouvant être peu exigeant (transiger) sur la qualité de ses travaux de recherche, avec le niveau de direction appropriée, la réunion des conditions nécessaires à l’exercice effectif de ses missions ;
- Dans sa contribution à la performance de l’organisation, il doit allier une grande rigueur de méthode et une capacité d’écoute lui permettant d’appréhender les réalités opérationnelles ;
- En cas de découverte d’irrégularités ou de fraudes graves, l’auditeur informe immédiatement sa hiérarchie et examine avec elle la meilleure conduite à tenir pour la recherche de preuves avec le tact et la discrétion nécessaire ;
- L’auditeur interne est soumis à un strict secret professionnel dont seuls ses mandants peuvent l’affranchir ;
- Les dossiers d’audit ne sont pas accessibles, à l’exception des parties utilisées par d’autres professionnels, eux-mêmes astreints au devoir de réserve et au secret professionnel ;
- L’auditeur interne a le devoir de refuser une mission qui lui serait proposée s’il estime, en conscience et de façon étayée, et après discussion avec la direction générale, qu’une insuffisance ou une absence de compétence ou de moyens adaptés à la mission proposée risque de nuire à la crédibilité des conclusion ;
- La méthodologie, les outils et moyens doivent répondre aux standards professionnels reconnus et viser le meilleur coût et la meilleure efficacité pour l’audit ;
- L’audit interne compte, par écrit , aux instances qui l’ont mandaté, des frais mis en évidence ; ceux-ci sont toujours portés à la connaissance préalable des responsables des secteurs audités dont les observations et l’adhésion est sollicitée. Source nos recherches sur le terrain ; merci

English translation by community member Evjoy

Foundation of the basis of an auditor

We see here that the Auditor should implement as much quality work as quantity work in order to attain desired objectives. Therefore, the auditor must organize his work to be completed in certain groups:

Quantitative work found at three levels:
- The auditors must help each other and have common courtesy for one another. They must abstain from all activity that could harm their fellow colleague.
- Light denunciation against a colleague or slander constitutes a mistake
- The auditor must avoid soliciting cabinet members of a colleague without their consent
- The auditor, called in to replace a colleague, can only share the fees with a colleague auditor on the basis of effective collaboration.

The monitoring procedures are base principles that must guide the nature and extent of the necessary investigations at each control point. Besides the inherent obligations of public service, the internal audit unit conforms to international norms of their profession in matters of code of conduct:

- The auditor ensures to lead their investigations without prejudice. In their conclusions, they must manifest a high level of objectivity, impartiality, and honesty;
- They must behave in such a way that their integrity and good faith cannot be doubted;
- The auditor should not compromise on the quality of their investigative work, with an appropriate level of direction, and creating the necessary conditions for the effective completion of their missions;
- In contributing to the performance of the organization, they must combine strong rigorous methods and a capacity to listen which will allow them to grasp their operational realities;
- In the case of discovering irregularities or serious fraud, the auditor immediately informs his superior and together they examine the best way to search for proof with tact and the necessary discretion.
- The internal auditor is subjected to strict professional confidentiality of which only his constituents can liberate him from.
- The dossiers of the audit are not accessible with the exception of parts used by other professionals, themselves being obliged to exercise discretion and professional confidentiality;
- The internal auditor has the duty to refuse a mission proposed to him if he estimates, led by his conscience and with support after discussing with senior management, that there is insufficient or an absence of competence, or the proposed means adapted to suit the mission risk damaging the credibility of the conclusion;
- The methodology, the tools, and the means must respond to known professional standards and aim for the best cost and efficiency for the audit;
- The internal audit counts, in writing, the proceedings that are appointed and the revealed costs; these are always brought to the attention of those in charge of the sections audited in which observations and recommendations are solicited. Source- our research in the field. Thank you.

Comments

Mauwa Brigitte's picture

Courage

Ma chère, courage pour tout ce que vous parler, l'auditeur doit d'abord être crédible pour faire un audit interne et externe dans le but d'évaluer l'organisation a bien gérer ses flux, pour qu'il n'y est pas de l'incompétence que causera une rupture des partenaires, sera handicapera l'organisme, et faire des recommendations efficaces pour l'avenir de l'Entreprise, informer aussi l'hierarchie, dans l'amour, paix pour un bon climat de travail.

Brigitte

Ariane Moza Assumani's picture

grand merci ma chère pour

grand merci ma chère pour votre courage je pense qu'il faut continuer dans ce sens pour que nos voix soient entenduent par tous et dans tout le monde

arianemoza

Evjoy's picture

Translation

Foundation of the basis of an auditor

We see here that the Auditor should implement as much quality work as quantity work in order to attain desired objectives. Therefore, the auditor must organize his work to be completed in certain groups:

Quantitative work found at three levels:
- The auditors must help each other and have common courtesy for one another. They must abstain from all activity that could harm their fellow colleague.
- Light denunciation against a colleague or slander constitutes a mistake
- The auditor must avoid soliciting cabinet members of a colleague without their consent
- The auditor, called in to replace a colleague, can only share the fees with a colleague auditor on the basis of effective collaboration.

The monitoring procedures are base principles that must guide the nature and extent of the necessary investigations at each control point. Besides the inherent obligations of public service, the internal audit unit conforms to international norms of their profession in matters of code of conduct:

- The auditor ensures to lead their investigations without prejudice. In their conclusions, they must manifest a high level of objectivity, impartiality, and honesty;
- They must behave in such a way that their integrity and good faith cannot be doubted;
- The auditor should not compromise on the quality of their investigative work, with an appropriate level of direction, and creating the necessary conditions for the effective completion of their missions;
- In contributing to the performance of the organization, they must combine strong rigorous methods and a capacity to listen which will allow them to grasp their operational realities;
- In the case of discovering irregularities or serious fraud, the auditor immediately informs his superior and together they examine the best way to search for proof with tact and the necessary discretion.
- The internal auditor is subjected to strict professional confidentiality of which only his constituents can liberate him from.
- The dossiers of the audit are not accessible with the exception of parts used by other professionals, themselves being obliged to exercise discretion and professional confidentiality;
- The internal auditor has the duty to refuse a mission proposed to him if he estimates, led by his conscience and with support after discussing with senior management, that there is insufficient or an absence of competence, or the proposed means adapted to suit the mission risk damaging the credibility of the conclusion;
- The methodology, the tools, and the means must respond to known professional standards and aim for the best cost and efficiency for the audit;
- The internal audit counts, in writing, the proceedings that are appointed and the revealed costs; these are always brought to the attention of those in charge of the sections audited in which observations and recommendations are solicited. Source- our research in the field. Thank you.

Evjoy's picture

Merci d'avoir partagé vos

Merci d'avoir partagé vos idées avec nous.
Courage avec tous que vous faites dans ce travail si difficile et important. Cela nous rappelle bien de l'intégrité nécessaire de faire notre mieux dans toutes nos activités et notre travail. J'imagine que le travail d'un auditeur est tellement délicat et difficile. Courage avec vos projets de l'avenir!

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