{"id":877,"date":"2017-12-18T16:41:19","date_gmt":"2017-12-18T15:41:19","guid":{"rendered":"http:\/\/www.eausecours62.org\/site\/?p=877"},"modified":"2018-01-04T12:08:43","modified_gmt":"2018-01-04T11:08:43","slug":"__trashed-7","status":"publish","type":"post","link":"https:\/\/www.eausecours62.org\/site\/__trashed-7\/","title":{"rendered":"Audit de la D\u00e9l\u00e9gation de Service Public"},"content":{"rendered":"<div>Par l&rsquo;Institut Fran\u00e7ais de l&rsquo;Audit et du Contr\u00f4le Interne (IFACI)<\/div>\n<div><\/div>\n<div>L\u2019AUDIT DES D\u00c9L\u00c9GATIONS DE SERVICE PUBLIC<\/div>\n<div>Des activit\u00e9s de contr\u00f4le permanent chez le d\u00e9l\u00e9gant et chez le d\u00e9l\u00e9gataire assurent une exploitation du service conforme aux termes du contrat. Elles visent notamment la qualit\u00e9 du service, la fiabilit\u00e9 des flux financiers et des donn\u00e9es techniques et comptables.<\/div>\n<div>Des \u00e9changes r\u00e9guliers avec le d\u00e9l\u00e9gataire rythment la vie de la DSP. Une revue annuelle est \u00e0 minima n\u00e9cessaire. Ces \u00e9changes permettent de d\u00e9terminer les ajustements n\u00e9cessaires dans l\u2019exploitation du service (revue des objectifs, des pr\u00e9visions des tarifs, etc.). Les changements importants peuvent donner lieu \u00e0 des avenants.<\/div>\n<div>L\u2019audit interne intervient de mani\u00e8re p\u00e9riodique pour contribuer \u00e0 l\u2019identification des enjeux de la DSP et \u00e0 la ma\u00eetrise des risques sur l\u2019ensemble du cycle de vie de la DSP. Cette \u00e9valuation est ind\u00e9pendante de celle effectu\u00e9e de mani\u00e8re continue par les services charg\u00e9s de la gestion du service d\u00e9l\u00e9gu\u00e9 ou des contr\u00f4les permanents.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Par l&rsquo;Institut Fran\u00e7ais de l&rsquo;Audit et du Contr\u00f4le Interne (IFACI) L\u2019AUDIT DES D\u00c9L\u00c9GATIONS DE SERVICE PUBLIC Des activit\u00e9s de contr\u00f4le permanent chez le d\u00e9l\u00e9gant et chez le d\u00e9l\u00e9gataire assurent une exploitation du service conforme aux termes du contrat. Elles visent notamment la qualit\u00e9 du service, la fiabilit\u00e9 des flux financiers et des donn\u00e9es techniques et &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.eausecours62.org\/site\/__trashed-7\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Audit de la D\u00e9l\u00e9gation de Service Public&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-877","post","type-post","status-publish","format-standard","hentry","category-des-reflexions-des-constats"],"_links":{"self":[{"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/posts\/877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/comments?post=877"}],"version-history":[{"count":2,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/posts\/877\/revisions"}],"predecessor-version":[{"id":1090,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/posts\/877\/revisions\/1090"}],"wp:attachment":[{"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/media?parent=877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/categories?post=877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eausecours62.org\/site\/wp-json\/wp\/v2\/tags?post=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}