{"id":28771,"date":"2025-09-15T15:44:28","date_gmt":"2025-09-15T15:44:28","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/gsai-liban\/"},"modified":"2025-11-12T22:57:58","modified_gmt":"2025-11-12T22:57:58","slug":"gsai-liban","status":"publish","type":"our-work","link":"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-liban\/","title":{"rendered":"GSAI Liban"},"content":{"rendered":"\r\n
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\r\n\t\t\t\tGSAI Liban\r\n\t\t\t\t\r\n\r\n\t\t\t<\/h1>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\t
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La Cour des comptes libanaise (CdC) op\u00e8re dans un environnement difficile marqu\u00e9 par la crise politique et \u00e9conomique prolong\u00e9e du Liban.<\/div>\r\n

\"\"<\/p>\n

Depuis 2020, les pressions budg\u00e9taires s\u00e9v\u00e8res, l’inflation \u00e9lev\u00e9e et les contraintes institutionnelles ont affaibli l’administration publique, laissant la CdC avec des effectifs r\u00e9duits, une formation limit\u00e9e et une infrastructure obsol\u00e8te. Malgr\u00e9 ces d\u00e9fis, la CdC continue d’exercer son large mandat constitutionnel, comprenant le contr\u00f4le ex-ante des d\u00e9penses publiques et de l’ex\u00e9cution budg\u00e9taire, l’examen des comptes publics et des cas de mauvaise gestion, les audits des entit\u00e9s publiques, des municipalit\u00e9s et des associations recevant des fonds publics, ainsi que la fourniture d’avis consultatifs aux autorit\u00e9s nationales. <\/p>\n

Pour renforcer sa capacit\u00e9 et son impact, la CdC a rejoint l’Initiative mondiale pour la responsabilit\u00e9 des ISC (GSAI), g\u00e9r\u00e9e par l’Initiative de d\u00e9veloppement de l’INTOSAI (IDI), en partenariat avec la Cour des comptes fran\u00e7aise. Cette collaboration compl\u00e8te d’autres efforts internationaux, tels que le Programme de lutte contre la corruption et de transparence de l’UE mis en \u0153uvre par Expertise France, et le Programme de soutien \u00e0 l’administration publique libanaise de l’OCDE\/SIGMA. Ces initiatives, men\u00e9es en parall\u00e8le de 2024 \u00e0 2026, visent \u00e0 renforcer la gestion strat\u00e9gique de la CdC, ses pratiques d’audit et son engagement avec les parties prenantes. Ensemble, elles soutiennent l’agenda de r\u00e9forme de la CdC et sa contribution \u00e0 l’Objectif de d\u00e9veloppement durable (ODD) 16 sur la paix, la justice et les institutions fortes. <\/p>\n

R\u00c9GION INTOSAI : ARABOSAI<\/strong><\/p>\n<\/div>\r\n \r\n \r\n

\r\n \r\n VISIT THE SAI OF LEBANON WEBSITE <\/a>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n \r\n \r\n <\/div>\r\n<\/div>\n
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\n\t\t\t\tComposantes cl\u00e9s du soutien \t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t\t\tC1. Optimisation du contr\u00f4le ex-ante \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Moderniser et rationaliser les processus de contr\u00f4le ex-ante pour r\u00e9duire l’utilisation excessive des ressources humaines. Cela comprend l’application de nouveaux seuils de contr\u00f4le, la r\u00e9vision des proc\u00e9dures administratives et l’\u00e9tablissement d’une unit\u00e9 de gestion du changement avec le soutien de la Cour des comptes fran\u00e7aise et de SIGMA pour guider les r\u00e9formes. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\tC2. Optimisation du jugement des comptes \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Acc\u00e9l\u00e9rer et renforcer le jugement des comptes publics pour respecter les d\u00e9lais l\u00e9gaux. Les actions comprennent la mise \u00e0 jour des syst\u00e8mes de registre et de soumission, le d\u00e9veloppement d’une plateforme en ligne pour le d\u00e9p\u00f4t des comptes, la mise en \u0153uvre de proc\u00e9dures acc\u00e9l\u00e9r\u00e9es et le mentorat des magistrats pour am\u00e9liorer l’efficacit\u00e9 et la conformit\u00e9. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\tC3. Am\u00e9lioration de la gestion institutionnelle \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Introduire des outils de gestion modernes pour permettre la planification strat\u00e9gique, la priorisation et le suivi des performances. La composante se concentre sur la cr\u00e9ation d’un plan de travail annuel, l’\u00e9tablissement d’un syst\u00e8me d’information de gestion et la construction de statistiques de performance fiables pour guider la prise de d\u00e9cision. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\tC4. Revitalisation de la communication \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Renforcer la visibilit\u00e9 publique et la transparence de la CdC en publiant des rapports publics annuels et des d\u00e9cisions de justice, en am\u00e9liorant la communication avec les parties prenantes et en d\u00e9veloppant une strat\u00e9gie de communication coh\u00e9rente avec le soutien des experts en communication de la Cour des comptes fran\u00e7aise.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\tC5. R\u00e9forme du cadre juridique \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Actualiser et harmoniser le cadre juridique et institutionnel de la CdC avec les lois modernes sur les finances publiques et les march\u00e9s publics, ainsi que les normes internationales d’audit (ISSAI). Cela implique la r\u00e9daction d’une nouvelle loi, la consultation du Parlement et de la soci\u00e9t\u00e9 civile, et la promotion de la r\u00e9forme par un plaidoyer cibl\u00e9. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\tC6. Gestion et coordination du projet \t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t
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Assurer une mise en \u0153uvre et une coordination efficaces de toutes les composantes du projet conform\u00e9ment \u00e0 la qualit\u00e9, au budget et aux d\u00e9lais. La composante favorise l’alignement entre les partenaires \u2014 y compris l’UE, SIGMA, Expertise France et la Cour des comptes fran\u00e7aise \u2014 pour assurer un d\u00e9veloppement institutionnel durable. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n

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TESTIMONIALS<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t
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\n \n \n <\/svg>\n <\/div>\n

Ce projet repr\u00e9sente une \u00e9tape fondamentale dans notre qu\u00eate d’am\u00e9lioration de la transparence et de l’efficacit\u00e9 dans la gestion des finances publiques. \u00c0 travers cette collaboration internationale, nous cherchons \u00e0 am\u00e9liorer nos capacit\u00e9s d’audit et de contr\u00f4le, contribuant ainsi de mani\u00e8re significative \u00e0 restaurer la confiance du public dans nos institutions. <\/p>\n<\/div>\n

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\n M. Badran <\/div>\n
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\n Premier Pr\u00e9sident de la Cour des comptes du Liban <\/div>\n <\/div>\n <\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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\n \n \n <\/svg>\n <\/div>\n

La Cour des comptes et ses \u00e9quipes sont pleinement engag\u00e9es et mobilis\u00e9es pour assurer que la mise en \u0153uvre de cet accord soit couronn\u00e9e de succ\u00e8s.<\/p>\n<\/div>\n

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\n M. Moscovici <\/div>\n
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\n Premier Pr\u00e9sident de la Cour des comptes de France <\/div>\n <\/div>\n <\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t
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\n \n \n <\/svg>\n <\/div>\n

Le projet est essentiel pour assurer la contribution de la Cour des comptes du Liban \u00e0 l’effort national de restauration de l’\u00c9tat, de reconstruction de l’administration publique et ainsi, de regagner la confiance des citoyens. L’ISC doit urgemment :
\n1. juger et apurer les comptes,
\n2. fournir une assurance sur l’utilisation l\u00e9gale et r\u00e9guli\u00e8re des fonds et des march\u00e9s publics,
\n3. contribuer \u00e0 l’am\u00e9lioration de la performance des services publics. <\/p>\n

Nous sommes convaincus que ce projet de pair \u00e0 pair contribuera \u00e0 cet objectif.<\/p>\n<\/div>\n

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\n M. Einar G\u00f8rrissen <\/div>\n
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\n Directeur g\u00e9n\u00e9ral, IDI <\/div>\n <\/div>\n <\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t<\/div>\n\t<\/div>\n<\/div>\n
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\n\t\t\t\tGSAI LIBAN EN ACTION \t\t\t<\/h2>\n\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"GSAI\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n
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\n\t\t\t\tPARTENAIRES DE MISE EN \u0152UVRE\t\t\t<\/h2>\n\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"PARTENAIRES\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"PARTENAIRES\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"PARTENAIRES\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\"PARTENAIRES\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n
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DOCUMENTS CL\u00c9S<\/h2>\n
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\n \"\" <\/div>\n\n <\/a>\n
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\n \n gsai-liban-accord-de-cooperation-signe.pdf <\/a>\n <\/div>\n\n \n Download \u2193<\/span>\n <\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n
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\n\t\t\t\tGestionnaire GSAI B\u00e9nin IDI\t\t\t<\/h2>\n\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t\t\t\"Eduardo\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
Eduardo Ruiz Garcia<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\tSenior Manager
\nSAI Governance Department\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":21912,"parent":0,"menu_order":0,"template":"","content-type":[],"topic":[],"initiative":[220],"area-of-focus":[],"class_list":["post-28771","our-work","type-our-work","status-publish","has-post-thumbnail","hentry","initiative-gsai"],"acf":[],"yoast_head":"\nGSAI Liban - IDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-liban\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GSAI Liban - IDI\" \/>\n<meta property=\"og:url\" content=\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-liban\/\" \/>\n<meta property=\"og:site_name\" content=\"IDI\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-12T22:57:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/10\/Homepage-Hero-@2x-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-liban\/\",\"url\":\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-liban\/\",\"name\":\"GSAI Liban - 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