{"id":3301,"date":"2019-09-22T14:04:11","date_gmt":"2019-09-22T12:04:11","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=3301"},"modified":"2026-04-23T17:26:37","modified_gmt":"2026-04-23T15:26:37","slug":"guides-methodologiques-de-controle-2","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/fr\/publications\/guides-methodologiques-de-controle-2\/","title":{"rendered":"Guides m\u00e9thodologiques de contr\u00f4le"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<span style=\"font-size: 14pt;\"><b style=\"font-size: 14pt;\">Guide d\u2019audit des <\/b><span style=\"font-size: 18.6667px;\"><b>syst\u00e8mes<\/b><\/span><b style=\"font-size: 14pt;\">\u00a0d\u2019information<\/b><\/span>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide assurance qualit\u00e9 <\/strong><\/span>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb\u00a0\u00bb]JTNDZGl2JTIwY2xhc3MlM0QlMjJmaWxlJTIyJTIwZGlyJTNEJTIybHRyJTIyJTNFJTBBJTIwJTIwJTNDYSUyMGhyZWYlM0QlMjJodHRwcyUzQSUyRiUyRmNjb21wdGVzLmR6JTJGd3AtY29udGVudCUyRnVwbG9hZHMlMkYyMDI2JTJGMDQlMkZndWlkZS1hc3N1cmFuY2UtcXVhbGl0ZS12ZXJzaW9uLWR1LWZyYW5jYWlzLWR1LTIxLTEyLTIwMTktMThoMzAtMi5wZGYlMjIlM0UlM0NkaXYlMjBjbGFzcyUzRCUyMmZpZWxkJTIyJTNFJTNDaSUyMGNsYXNzJTNEJTIyZmElMjBmYS1kb3dubG9hZCUyMiUzRSUzQyUyRmklM0UlM0MlMkZkaXYlM0UlM0MlMkZhJTNFJTBBJTIwJTIwJTNDZGl2JTIwY2xhc3MlM0QlMjJ0ZXh0JTIyJTNFJTNDYSUyMGhyZWYlM0QlMjJodHRwcyUzQSUyRiUyRmNjb21wdGVzLmR6JTJGd3AtY29udGVudCUyRnVwbG9hZHMlMkYyMDI2JTJGMDQlMkZndWlkZS1hc3N1cmFuY2UtcXVhbGl0ZS12ZXJzaW9uLWR1LWZyYW5jYWlzLWR1LTIxLTEyLTIwMTktMThoMzAtMi5wZGYlMjIlM0VHdWlkZSUyMGFzc3VyYW5jZSUyMHF1YWxpdCVDMyVBOS5wZGYlMjAlM0MlMkZhJTNFJTNDJTJGZGl2JTNFJTBBJTNDJTJGZGl2JTNF[\/vc_raw_html][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide d\u2019apurement des comptes des \u00e9tablissements universitaires<\/strong><\/span>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<br \/>\n<span style=\"font-size: 14pt;\"><strong>Guide d\u2019apurement des r\u00e9gies fiscales<\/strong><\/span>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide m\u00e9thodologique relatif \u00e0 la pr\u00e9paration du rapport d\u2019appr\u00e9ciation de l\u2019avant-projet de loi de r\u00e8glement budg\u00e9taire<\/strong><\/span><br \/>\n[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide g\u00e9n\u00e9ral de l\u2019apurement des comptes<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide m\u00e9thodologique g\u00e9n\u00e9ral sur la s\u00e9lection par les risques en mati\u00e8re d\u2019apurement<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide m\u00e9tier de contr\u00f4le de la qualit\u00e9 de la gestion<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][vc_column_text]<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Guide pratique de contr\u00f4le de la qualit\u00e9 de gestion<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb\u00a0\u00bb]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[\/vc_raw_html][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide d\u2019\u00e9valuation des politiques publiques<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][vc_column_text]<span style=\"font-size: 14pt;\"><strong>Guide de contr\u00f4le des collectivit\u00e9s territoriales<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][vc_column][\/vc_column][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Guide d\u2019audit des syst\u00e8mes\u00a0d\u2019information[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][vc_column_text]Guide assurance qualit\u00e9 [\/vc_column_text][vc_raw_html css=\u00a0\u00bb\u00a0\u00bb]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[\/vc_raw_html][vc_column_text]Guide d\u2019apurement des comptes des \u00e9tablissements universitaires[\/vc_column_text][vc_raw_html css=\u00a0\u00bb\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Guide d\u2019apurement des r\u00e9gies fiscales[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Guide [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":31,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/page-cdc.php","meta":{"footnotes":""},"class_list":["post-3301","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/pages\/3301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/comments?post=3301"}],"version-history":[{"count":50,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/pages\/3301\/revisions"}],"predecessor-version":[{"id":10887,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/pages\/3301\/revisions\/10887"}],"up":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/pages\/31"}],"wp:attachment":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/media?parent=3301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}