{"id":28814,"date":"2025-09-15T15:43:12","date_gmt":"2025-09-15T15:43:12","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/gsai-honduras\/"},"modified":"2025-11-12T22:58:19","modified_gmt":"2025-11-12T22:58:19","slug":"gsai-honduras","status":"publish","type":"our-work","link":"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-honduras\/","title":{"rendered":"GSAI Honduras"},"content":{"rendered":"\r\n
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\r\n\t\t\t\tGSAI Honduras\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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Le Tribunal Superior de Cuentas (TSC) est l'Institution Sup\u00e9rieure de Contr\u00f4le du Honduras et l'organe directeur du syst\u00e8me national de surveillance. Il est charg\u00e9 d'auditer les fonds, les actifs et les ressources de l'\u00c9tat pour garantir leur utilisation efficiente, efficace, transparente et l\u00e9gale. Malgr\u00e9 son r\u00f4le essentiel, le TSC fait face \u00e0 des d\u00e9fis tels que des ressources financi\u00e8res limit\u00e9es, des contraintes de capacit\u00e9 et la n\u00e9cessit\u00e9 de moderniser les pratiques d'audit pour r\u00e9pondre aux exigences \u00e9volutives en mati\u00e8re de gouvernance et de responsabilit\u00e9. <\/div>\r\n

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Guid\u00e9 par son Plan Strat\u00e9gique 2019-2024, le TSC s’engage \u00e0 renforcer la responsabilit\u00e9 du secteur public, \u00e0 am\u00e9liorer la qualit\u00e9 des audits et \u00e0 promouvoir une culture d’int\u00e9grit\u00e9 et de transparence dans les institutions gouvernementales.<\/p>\n

Pour relever ces d\u00e9fis et am\u00e9liorer sa performance institutionnelle, le TSC a rejoint l’Initiative Mondiale pour la Responsabilit\u00e9 des ISC (GSAI), lanc\u00e9e en 2022 par la Coop\u00e9ration INTOSAI-Donateurs et g\u00e9r\u00e9e par l’Initiative de D\u00e9veloppement de l’INTOSAI (IDI). L’initiative promeut une coop\u00e9ration \u00e0 long terme entre pairs pour renforcer les ISC dans les contextes en d\u00e9veloppement. Dans le cadre de ce partenariat, le Tribunal Superior de Cuentas (TSC) du Honduras, la Contralor\u00eda General de la Rep\u00fablica du Costa Rica, l’Auditor\u00eda Superior de la Federaci\u00f3n du Mexique et l’IDI ont convenu d’un programme commun pour renforcer les capacit\u00e9s institutionnelles, am\u00e9liorer la performance et promouvoir le d\u00e9veloppement durable conform\u00e9ment \u00e0 l’Objectif de D\u00e9veloppement Durable (ODD) 16 sur la paix, la justice et les institutions efficaces. Le soutien GSAI au Honduras devrait se poursuivre jusqu’en 2025, contribuant \u00e0 des r\u00e9formes institutionnelles durables et \u00e0 des m\u00e9canismes de responsabilit\u00e9 plus solides. <\/p>\n

R\u00c9GION INTOSAI : OLACEFS<\/strong><\/p>\n<\/div>\r\n \r\n \r\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\tComposante 1 : renforcement de la gestion de la qualit\u00e9 des processus et des produits d'audit\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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\u00c9tablir un syst\u00e8me complet de gestion de la qualit\u00e9 pour les processus d’audit, en am\u00e9liorant les m\u00e9canismes de contr\u00f4le et d’assurance au sein du TSC. L’initiative se concentre sur l’am\u00e9lioration de l’environnement de contr\u00f4le interne et la mise en \u0153uvre de syst\u00e8mes de contr\u00f4le et d’assurance qualit\u00e9 pour \u00e9lever la performance institutionnelle conform\u00e9ment aux normes internationales. <\/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\tComposante 2 : d\u00e9veloppement des comp\u00e9tences en ressources humaines\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 les capacit\u00e9s institutionnelles et les comp\u00e9tences professionnelles \u00e0 tous les niveaux du TSC. Cela implique l’identification des besoins en formation pour renforcer les comp\u00e9tences du personnel et am\u00e9liorer la performance des audits et la confiance du public. <\/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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L’Initiative GSAI, \u00e0 travers l’approche du travail en partenariat et du soutien entre pairs, pour unir les efforts en mati\u00e8re technique et financi\u00e8re afin de renforcer l’Entit\u00e9 de Contr\u00f4le, repr\u00e9sente pour la Cour Sup\u00e9rieure des Comptes l’opportunit\u00e9 d’atteindre de meilleurs standards de conformit\u00e9 et de performance dans les actions de contr\u00f4le et d’inspection qu’elle est tenue d’exercer par mandat constitutionnel, et d’apporter une plus grande valeur publique aux citoyens.<\/p>\n<\/div>\n

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\n Dr Jose Juan Pineda Varela <\/div>\n
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\n Magistrat pr\u00e9sident de l'ISC du Honduras (2023) <\/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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C’est un honneur pour l’ISC du Costa Rica d’avoir \u00e9t\u00e9 consid\u00e9r\u00e9e pour le projet GSAI-Honduras. Dans l’ensemble des d\u00e9fis auxquels chaque ISC fait face, nous avons cherch\u00e9 \u00e0 identifier et \u00e0 prioriser les efforts sur des composantes cl\u00e9s et hautement pertinentes pour l’ISC du Honduras (ambitieuses mais r\u00e9alisables), afin de concentrer le soutien et de rechercher progressivement des r\u00e9sultats b\u00e9n\u00e9fiques pour la Cour, pour la soci\u00e9t\u00e9 hondurienne et pour les pairs qui participent ; nous apprenons tous et nous b\u00e9n\u00e9ficions tous de l’exp\u00e9rience, une pr\u00e9misse importante de ce projet. Nous ratifions l’engagement du Bureau du Contr\u00f4leur G\u00e9n\u00e9ral de la R\u00e9publique du Costa Rica \u00e0 soutenir le TSC. <\/p>\n

<\/h6>\n<\/div>\n
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\n Mme Marta Acosta <\/div>\n
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\n Contr\u00f4leur G\u00e9n\u00e9ral du Costa Rica <\/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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Le lancement de l’initiative GSAI au Honduras est un pas en avant vers la r\u00e9alisation de nouveaux sc\u00e9narios de d\u00e9veloppement pour les ISC de la r\u00e9gion. En tant que Secr\u00e9taire Ex\u00e9cutif de l’OLACEFS, je remercie tous les participants \u00e0 ce processus et je souhaite \u00e0 la Cour Sup\u00e9rieure des Comptes de la R\u00e9publique du Honduras du succ\u00e8s dans le d\u00e9veloppement de son plan directeur. <\/p>\n<\/div>\n

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\n M. David Rogelio Colmenares-P\u00e1ramo <\/div>\n
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\n Auditeur G\u00e9n\u00e9ral du Mexique <\/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 HONDURAS 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\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<\/div>\n\t\t\t<\/div>\n<\/div>\n\n
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\n\t\t\t\tGESTIONNAIRE IDI GSAI HONDURAS\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":28827,"parent":0,"menu_order":0,"template":"","content-type":[],"topic":[],"initiative":[220],"area-of-focus":[],"class_list":["post-28814","our-work","type-our-work","status-publish","has-post-thumbnail","hentry","initiative-gsai"],"acf":[],"yoast_head":"\nGSAI Honduras - 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-honduras\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GSAI Honduras - IDI\" \/>\n<meta property=\"og:url\" content=\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-honduras\/\" \/>\n<meta property=\"og:site_name\" content=\"IDI\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-12T22:58:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/AdobeStock_821156656-1-scaled-e1761625133199.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"913\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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-honduras\/\",\"url\":\"https:\/\/idi.no\/fr\/our-work\/initiative\/gsai-honduras\/\",\"name\":\"GSAI Honduras - 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