{"id":4198,"date":"2024-07-15T20:53:50","date_gmt":"2024-07-15T18:53:50","guid":{"rendered":"https:\/\/open-data.site\/site\/?page_id=4198"},"modified":"2024-08-19T14:38:27","modified_gmt":"2024-08-19T12:38:27","slug":"4-9-qualite-et-assurance-des-donnees","status":"publish","type":"page","link":"https:\/\/open-data.site\/site\/4-9-qualite-et-assurance-des-donnees\/","title":{"rendered":"4.9 Qualit\u00e9 et assurance des donn\u00e9es"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4198\" class=\"elementor elementor-4198\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be1458b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"be1458b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-647db5f e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"647db5f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73c092c elementor-widget elementor-widget-image\" data-id=\"73c092c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 22-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"432\" height=\"154\" src=\"https:\/\/open-data.site\/site\/wp-content\/uploads\/2024\/07\/itie.jpeg\" class=\"attachment-large size-large wp-image-822\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7376ce e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e7376ce\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69cf01c elementor-widget elementor-widget-spacer\" data-id=\"69cf01c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 22-05-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3acf0f elementor-widget elementor-widget-heading\" data-id=\"e3acf0f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 22-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">ITIE Gabon 2022<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbe00e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2bbe00e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45bdbee elementor-widget elementor-widget-image\" data-id=\"45bdbee\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"363\" height=\"75\" src=\"https:\/\/open-data.site\/site\/wp-content\/uploads\/2024\/07\/moore.jpg\" class=\"attachment-large size-large wp-image-823\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fdb8557 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"fdb8557\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8552497 elementor-widget elementor-widget-html\" data-id=\"8552497\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n<i class=\"fas fa-arrow-left\"><\/i> <a href=\"https:\/\/open-data.site\/site\">Accueil<\/a>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c535401 elementor-widget elementor-widget-heading\" data-id=\"c535401\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qualit\u00e9 et assurance des donn\u00e9es\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30dc7b100 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"30dc7b100\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62355e5b\" data-id=\"62355e5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4336fee1 wpr-tabs-responsive-yes wpr-tabs-position-left elementor-widget-mobile__width-inherit elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile wpr-tabs-icon-position-left elementor-widget elementor-widget-wpr-tabs\" data-id=\"4336fee1\" data-element_type=\"widget\" data-settings=\"{&quot;tab_transition_duration&quot;:0.1}\" data-widget_type=\"wpr-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wpr-tabs\" data-options=\"{&quot;activeTab&quot;:1,&quot;trigger&quot;:&quot;click&quot;,&quot;autoplay&quot;:&quot;&quot;,&quot;autoplaySpeed&quot;:0}\">\n\t\t\t\n\t\t\t<div class=\"wpr-tabs-wrap\">\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-1121\" class=\"wpr-tab elementor-repeater-item-d0eb03c\" data-tab=\"1\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\">Identification<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\n\t\t\t\t\t\t<i class=\"fas fa-clipboard-check\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-1122\" class=\"wpr-tab elementor-repeater-item-e16d3eb\" data-tab=\"2\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\">Identification<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\n\t\t\t\t\t\t<i class=\"fas fa-clipboard-check\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-1123\" class=\"wpr-tab elementor-repeater-item-ebe2f63\" data-tab=\"3\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\">Tab 1<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"wpr-tabs-content-wrap\">\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-1121\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" data-tab=\"1\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\"><table width=\"1320\"><tbody><tr><td width=\"286\">Soci\u00e9t\u00e9<\/td><td width=\"116\">Date de cr\u00e9ation<\/td><td width=\"106\">Lieu de cr\u00e9ation<\/td><td width=\"125\">Identifiant Fiscal\u00a0<\/td><td width=\"122\">CAPITAL<\/td><td width=\"122\">Activit\u00e9 principale<\/td><td width=\"125\">Activit\u00e9 secondaire<\/td><td width=\"318\">Adresse de contact\u00a0<\/td><\/tr><tr><td width=\"286\">PERENCO OIL &amp; GAS GABON<\/td><td width=\"116\">40544<\/td><td width=\"106\">LIBREVILLE<\/td><td width=\"125\">774 715 A<\/td><td width=\"122\">10 046 500 000<\/td><td width=\"122\">EXPLORATION ET PRODUCTION D'HYDROCARBURES PETROLE BRUT<\/td><td width=\"125\">EXPLORATION ET PRODUCTION D'HYDROCARBURES GAZ N\/aTUREL<\/td><td width=\"318\">PORT-GENTIL<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-1122\" class=\"wpr-tab-content elementor-repeater-item-e16d3eb\" data-tab=\"2\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\"><table width=\"1320\"><tbody><tr><td width=\"286\">Soci\u00e9t\u00e9<\/td><td width=\"116\">Date de cr\u00e9ation<\/td><td width=\"106\">Lieu de cr\u00e9ation<\/td><td width=\"125\">Identifiant Fiscal\u00a0<\/td><td width=\"122\">CAPITAL<\/td><td width=\"122\">Activit\u00e9 principale<\/td><td width=\"125\">Activit\u00e9 secondaire<\/td><td width=\"318\">Adresse de contact\u00a0<\/td><\/tr><tr><td width=\"286\">PERENCO OIL &amp; GAS GABON<\/td><td width=\"116\">40544<\/td><td width=\"106\">LIBREVILLE<\/td><td width=\"125\">774 715 A<\/td><td width=\"122\">10 046 500 000<\/td><td width=\"122\">EXPLORATION ET PRODUCTION D'HYDROCARBURES PETROLE BRUT<\/td><td width=\"125\">EXPLORATION ET PRODUCTION D'HYDROCARBURES GAZ N\/aTUREL<\/td><td width=\"318\">PORT-GENTIL<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-1123\" class=\"wpr-tab-content elementor-repeater-item-ebe2f63\" data-tab=\"3\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">Lorem ipsum dolor sit amet, consectetur adipisicing elit. Minima incidunt voluptates nemo, dolor optio quia architecto quis delectus perspiciatis. Nobis atque id hic neque possimus voluptatum voluptatibus tenetur, perspiciatis consequuntur.<\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-1124\" class=\"wpr-tab-content elementor-repeater-item-2c29f11\" data-tab=\"4\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">Lorem ipsum dolor sit amet, consectetur adipisicing elit. Minima incidunt voluptates nemo, dolor optio quia architecto quis delectus perspiciatis. Nobis atque id hic neque possimus voluptatum voluptatibus tenetur, perspiciatis consequuntur.<\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-170ff118 wpr-tabs-hr-position-pro-ct elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile wpr-tabs-position-above wpr-tabs-icon-position-left elementor-widget elementor-widget-wpr-tabs\" data-id=\"170ff118\" data-element_type=\"widget\" data-settings=\"{&quot;tab_transition_duration&quot;:0.1}\" data-widget_type=\"wpr-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wpr-tabs\" data-options=\"{&quot;activeTab&quot;:1,&quot;trigger&quot;:&quot;click&quot;,&quot;autoplay&quot;:&quot;&quot;,&quot;autoplaySpeed&quot;:0}\">\n\t\t\t\n\t\t\t<div class=\"wpr-tabs-wrap\">\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-3861\" class=\"wpr-tab elementor-repeater-item-d0eb03c\" data-tab=\"1\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\">Features<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-3862\" class=\"wpr-tab elementor-repeater-item-681e992\" data-tab=\"2\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\">Services<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"wpr-tabs-content-wrap\">\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-3861\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" data-tab=\"1\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\"><p>Repulsive questions contented him few extensive supported. Of remarkably thoroughly he appearance in. Supposing tolerably applauded or of be. Suffering unfeeling so objection agreeable allowance me of. Ask within entire season\u00a0 common far who family. As be valley warmth assure on. Park girl they rich hour new well way you. Face ye be me been room we sons fond. It if sometimes furnished unwilling as additions so. Blessing resolved peculiar fat graceful ham. Sussex on at really ladies in as elinor. Sir sex opinions age properly extended. Advice branch vanity or do thirty living.<\/p><\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div id=\"wpr-tab-content-3862\" class=\"wpr-tab-content elementor-repeater-item-681e992\" data-tab=\"2\">\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\"><p>He an thing rapid these after going drawn or. Timed she his law the spoil round defer. In surprise concerns informed betrayed he learning is ye. Ignorant formerly so ye blessing. He as spoke avoid given downs money on we. Of properly carriage shutters ye as wandered up repeated moreover. Inquietude attachment if ye an solicitude to. Remaining so continued concealed as knowledge happiness. Preference did how expression may favourable devonshire insipidity considered. An length design regret an hardly barton mr figure.In surprise concerns informed betrayed he learning is ye.<\/p><\/div>\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13bbabc elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-html\" data-id=\"13bbabc\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<head>\r\n   \r\n<script>\r\n    function ajusterContenuTd() {\r\n        const tds = document.querySelectorAll('td');\r\n        tds.forEach(td => {\r\n            let contenu = td.textContent.trim();\r\n\r\n            \/\/ V\u00e9rifier si le contenu est un nombre entre parenth\u00e8ses avec \u00e9ventuellement des espaces\r\n            const isParenthesizedNumber = \/^\\(\\s*-?\\d+(\\s*\\d)*(\\.\\d+)?\\s*\\)$\/.test(contenu);\r\n\r\n            \/\/ Essayer de convertir en nombre\r\n            const parsedNumber = parseFloat(contenu.replace(\/\\s\/g, '')); \/\/ Retirer les espaces pour la conversion\r\n\r\n            if (!isNaN(parsedNumber)) {\r\n                \/\/ Si c'est un nombre entre parenth\u00e8ses, aligner \u00e0 droite\r\n                td.style.textAlign = 'right';\r\n            }else if (isParenthesizedNumber) {\r\n                \/\/ Si c'est un nombre entre parenth\u00e8ses, aligner \u00e0 droite\r\n                td.style.textAlign = 'right';\r\n            }else {\r\n                \/\/ Sinon, aligner \u00e0 gauche\r\n                td.style.textAlign = 'left';\r\n            }\r\n        });\r\n    }\r\n\r\n    document.addEventListener('DOMContentLoaded', ajusterContenuTd);\r\n<\/script>\r\n\r\n\r\n\r\n\r\n\r\n\r\n<\/head>\r\n<body >\r\n \r\n<div class=\"elementor-container elementor-column-gap-default\" >\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62355e5b\" data-id=\"62355e5b\" data-element_type=\"column\">\r\n<div class=\"elementor-element elementor-element-4336fee1 wpr-tabs-responsive-yes wpr-tabs-position-left elementor-widget-mobile__width-inherit wpr-tabs-icon-position-left elementor-widget elementor-widget-wpr-tabs\" data-id=\"4336fee1\" data-element_type=\"widget\" data-settings=\"{&quot;tab_transition_duration&quot;:0.1}\" data-widget_type=\"wpr-tabs.default\">\r\n\t\t\t\t<div class=\"elementor-widget-container\">\r\n\t\t\t\t\t\r\n\t\t<div class=\"wpr-tabs\" data-options=\"{&quot;activeTab&quot;:1,&quot;trigger&quot;:&quot;click&quot;,&quot;autoplay&quot;:&quot;&quot;,&quot;autoplaySpeed&quot;:0}\"  >\r\n\t\t\t\r\n\t\t\t<div class=\"wpr-tabs-wrap\">\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t<div id=\"wpr-tab-1122\" class=\"wpr-tab elementor-repeater-item-d0eb03c\" wpr-tab-active\" data-tab=\"1\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\" style=\"margin-left:5%\">Entreprises extractives<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"wpr-tab-1123\" class=\"wpr-tab elementor-repeater-item-d0eb03c \" data-tab=\"2\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\" style=\"margin-left:5%\">Entreprise d\u2019\u00c9tat <\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"wpr-tab-1124\" class=\"wpr-tab elementor-repeater-item-d0eb03c\" data-tab=\"3\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\" style=\"margin-left:5%\">Comptes de l\u2019\u00c9tat <\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"wpr-tab-1125\" class=\"wpr-tab elementor-repeater-item-d0eb03c\" data-tab=\"4\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-title\" style=\"margin-left:5%\">Adoption des normes internationales d\u2019audit au Gabon<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-tab-icon\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\r\n\t\t\t<div class=\"wpr-tabs-content-wrap\">\r\n\t\t\t\t\r\n\t\t\t\t\r\n\r\n\t\t\t\t<div id=\"wpr-tab-content-1122\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" wpr-tab-content-active wpr-animation-enter data-tab=\"1\">\r\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">\r\n\t\t\t\t\t<p>\r\n\t\tSelon l\u2019Article 702 de l\u2019Acte Uniforme du Droit des Soci\u00e9t\u00e9s Commerciales et du Groupement d\u2019Int\u00e9r\u00eat Economique d\u2019Organisation pour l\u2019Harmonisation en Afrique du Droit des Affaires (OHADA), les soci\u00e9t\u00e9s anonymes doivent d\u00e9signer un Commissaire aux Comptes et un suppl\u00e9ant. Les soci\u00e9t\u00e9s faisant publiquement appel \u00e0 l\u2019\u00e9pargne doivent avoir au moins deux Commissaires aux Comptes et deux suppl\u00e9ants.\r\n<br\/><br\/>\r\nPour les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, la d\u00e9signation d\u2019un Commissaire aux Comptes est obligatoire si certains seuils sont atteints : total bilan sup\u00e9rieur \u00e0 125 millions FCFA, chiffre d\u2019affaires sup\u00e9rieur \u00e0 250 millions FCFA, et effectif permanent sup\u00e9rieur \u00e0 50 personnes.<br\/><br\/>\r\nLe titre 2 du code g\u00e9n\u00e9ral des imp\u00f4ts au Gabon accorde \u00e0 la DGI le droit de contr\u00f4le de l\u2019imp\u00f4t. Dans le secteur des hydrocarbures, les op\u00e9rations p\u00e9troli\u00e8res n\u00e9cessitent une comptabilit\u00e9 sp\u00e9cifique et le d\u00e9p\u00f4t d\u2019une d\u00e9claration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s par le contracteur, selon les conditions de droit commun.<br\/><br\/>\r\nL\u2019\u00c9tat peut examiner et v\u00e9rifier les documents comptables chaque ann\u00e9e civile par les services comp\u00e9tents des Minist\u00e8res de l\u2019Economie et des Hydrocarbures, en exception aux dispositions de droit commun. Dans le secteur minier, les services du Minist\u00e8re des Mines ont le pouvoir de requalification ou de r\u00e9\u00e9valuation sur des r\u00e9alit\u00e9s apparentes telles que des d\u00e9guisements juridiques, des d\u00e9clarations sous-\u00e9valu\u00e9es, des fraudes \u00e0 la loi, des pertes de recettes fiscales, ou des manipulations de pi\u00e8ces fiscales.\r\n\t\t\t\r\n\t\t\t\t\t\r\n\t\t\t\t\t<\/p>\r\n<\/div>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t<div id=\"wpr-tab-content-1123\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" data-tab=\"2\">\r\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">\r\n\t\t\t\t<p>\r\nEn plus des obligations de certification des comptes pr\u00e9vues par l\u2019Acte Uniforme OHADA sur le droit des soci\u00e9t\u00e9s commerciales et du groupement d\u2019int\u00e9r\u00eat \u00e9conomique, les comptes des entreprises d\u2019\u00c9tat sont contr\u00f4l\u00e9s et certifi\u00e9s par la Cour des Comptes qui doit adresser son rapport de certification au Parlement et au Pr\u00e9sident de la R\u00e9publique<a href=\"http:\/\/www.tresorpublic.ga\/wp-content\/uploads\/2020\/03\/LOI-ORGANIQUE-N%C2%B011-94-FIXANT-LORGANISATION-LA-COMPOSITION-LES-COMPETENCESLE-FONCTIONNEMENT-ET-LES-REGLES-DE-PROCEDURE-DE-LA-COUR-DES-COMPTES.pdf\" target=\"_blank\"><sup>53<\/sup><\/a> . Pour 2022, la GOC a communiqu\u00e9 les \u00e9tats financiers pour l\u2019ann\u00e9e 2022, par ailleurs, la SEM a communiqu\u00e9 le rapport du commissaire aux comptes sans les \u00e9tat financiers.\r\n\t\t\t\t\r\n\t\t\t\t<\/p>\r\n<\/div>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div id=\"wpr-tab-content-1124\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" data-tab=\"3\">\r\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">\r\n\t\t\t\t\t    <p>\r\n\t\t\t\t\t\tLa Cour des Comptes est l'organe comp\u00e9tent pour le contr\u00f4le juridictionnel des op\u00e9rations budg\u00e9taires et comptables des administrations publiques de l'\u00c9tat. Elle est la plus haute juridiction de l'\u00c9tat en mati\u00e8re de contr\u00f4le des finances publiques, institu\u00e9e par l'article 77 de la Constitution de 1991. Son organisation, fonctionnement et composition sont d\u00e9finis par la loi organique en vigueur. <br\/> <br\/>\r\nLa Cour des Comptes est investie de missions de contr\u00f4le des finances publiques, de conseil et d'information aupr\u00e8s du gouvernement et du Parlement. Elle contr\u00f4le le bon emploi des cr\u00e9dits, fonds et valeurs g\u00e9r\u00e9s par les organismes publics, d\u00e9posant chaque ann\u00e9e un rapport sur l'ex\u00e9cution de l'exercice ant\u00e9rieur et les comptes associ\u00e9s. Des contr\u00f4les plus approfondis peuvent \u00eatre engag\u00e9s \u00e0 la demande du Parlement. <br\/> <br\/>\r\nLes communications de la Cour des Comptes comprennent divers rapports tels que le rapport au Pr\u00e9sident de la R\u00e9publique, le rapport sur l'ex\u00e9cution des lois de finances, le rapport de certification des comptes de l'\u00c9tat, entre autres. La publication de ces rapports n'est pas interdite par les lois en vigueur, la Cour des Comptes ayant le pouvoir de juger de l'opportunit\u00e9 de leur publication. Chaque ann\u00e9e judiciaire, un rapport est remis au Pr\u00e9sident de la R\u00e9publique, comprenant les observations des v\u00e9rifications effectu\u00e9es au cours de l'ann\u00e9e pr\u00e9c\u00e9dente.\r\n\r\n\r\n\t\t\t\t\t\t<\/p>\r\n<\/div>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div id=\"wpr-tab-content-1125\" class=\"wpr-tab-content elementor-repeater-item-d0eb03c\" data-tab=\"4\">\r\n\t\t\t\t\t<div class=\"wpr-tab-content-inner elementor-clearfix wpr-anim-size-large wpr-overlay-fade-in\">\r\n\t\t\t\t\t<p>En conformit\u00e9 avec l\u2019Exigence 4.9 de la Norme ITIE 2019, les donn\u00e9es report\u00e9es par les entit\u00e9s d\u00e9clarantes doivent \u00eatre pr\u00e9par\u00e9es sur la base des comptes audit\u00e9s selon les normes internationales d\u2019audit. A cet \u00e9gard, un atelier a \u00e9t\u00e9 organis\u00e9 en partenariat entre le Minist\u00e8re de l\u2019Economie, de la Prospective, de la Programmation du D\u00e9veloppement et le Programme des Nations Unies pour le D\u00e9veloppement (PNUD) du 10 au 21 d\u00e9cembre 2019 \u00e0 l\u2019Institut de l\u2019Economie et des Finances de Libreville. L\u2019atelier consacr\u00e9 \u00e0 la maitrise des risques, l\u2019audit et le contr\u00f4le interne a \u00e9t\u00e9 men\u00e9 dans le cadre du projet PACLEI- Commission Nationale de Lutte contre l\u2019Enrichissement Illicite (CNLCEI) et l\u2019Agence Nationale d\u2019Investigation Financi\u00e8re (ANIF).<\/p>\r\n<p>Un rapport a \u00e9t\u00e9 issue de cet atelier et diffus\u00e9 comme document de travail. Ce rapport inclus un chapitre qui aborde les questions de gouvernance, pr\u00e9cis\u00e9ment les cadres de r\u00e9f\u00e9rence du contr\u00f4le interne et les lignes directrices sur les normes de contr\u00f4le interne de l\u2019INTOSAI et le contexte et l\u2019environnement de contr\u00f4le. Le chapitre cite les trois cadres de r\u00e9f\u00e9rence du contr\u00f4le interne : L\u2019Internal Control \u2013 Integrated Framework, encore appel\u00e9 le COSO Report ou plus simplement le COSO (Committee of Sponsoring Organisation of the Treadway Commission), d\u2019origine am\u00e9ricaine ; L\u2019Internal Control Guidance for Directors on the Combined Code connu sous le nom de COCO 4 d\u2019origine canadienne ; Le Turnbull Guidance ou le Turnbull 5, qui est d\u2019origine britannique.<\/p>\r\n<p>Il est not\u00e9 que le cadre l\u00e9gal de d\u2019audit est incomplet, en effet, les normes d\u2019audit applicables au Gabon ne sont pas d\u00e9finies. Par ailleurs, un protocole d'accord entre l'initiative pour le d\u00e9veloppement de l'INSTOSAI (IDI) et la cour des comptes du Gabon relatif \u00e0 la mise en \u0153uvre du programme sur l'ind\u00e9pendance des institutions sup\u00e9rieures de contr\u00f4les des finances publiques a \u00e9t\u00e9 sign\u00e9 \u00e0 Libreville par le premier pr\u00e9sident de la cour des comptes le 27 septembre 2017.<\/p>\r\n<p>Dans une pr\u00e9sentation par le premier Pr\u00e9sident de la Chambre \u00e0 la cours des comptes, de l\u2019approche \u00e0 utiliser des principes et des normes, les principes fondamentaux sont les normes internationales des Institutions Sup\u00e9rieures de Contr\u00f4le des finances publiques (ISSAI) \u00e9tablissent les conditions pr\u00e9alables, sur le plan organisationnel, au bon fonctionnement et \u00e0 la conduite professionnelle des ISC, notamment les principes professionnels g\u00e9n\u00e9ralement reconnus et qui sont \u00e0 la base d\u2019un contr\u00f4le efficace et ind\u00e9pendant des finances dans le secteur public. <\/p>\r\n<ul>\r\n<li>Les normes d\u2019audits : <\/li>\r\n<li>\u27a2ISSAI 100 : les principes fondamentaux du contr\u00f4le des finances publiques d\u00e9crit dans les grandes lignes les principes fondamentaux du contr\u00f4le des finances publiques et d\u00e9finit l\u2019autorit\u00e9 des ISSAI en \u00e9non\u00e7ant les principes fondamentaux appliqu\u00e9s \u00e0 toutes les missions de contr\u00f4le des finances publiques, quels qu\u2019en soient la forme ou le contexte. <\/li>\r\n<li>\u27a2ISSAI 200 : les principes de l\u2019audit financier compl\u00e8te les principes fondamentaux \u00e9nonc\u00e9s dans l\u2019ISSAI 100, en traitant plus particuli\u00e8rement du contexte propre aux audits d\u2019\u00e9tats financiers en \u00e9non\u00e7ant les principes cl\u00e9s relatifs \u00e0 l\u2019audit d\u2019\u00e9tats financiers, pris isol\u00e9ment ou consolid\u00e9s, ou d\u2019\u00e9l\u00e9ments sp\u00e9cifiques d\u2019\u00e9tats financiers. \u2022 Dans le cadre de nos travaux, la certification des formulaires de d\u00e9claration portera sur un 4 aspect sp\u00e9cifique <\/li>\r\n<li>\u27a2ISSAI 400: les principes de l\u2019audit de conformit\u00e9 repose sur les principes fondamentaux de l\u2019ISSAI 100 tout en les d\u00e9veloppant pour les adapter au contexte sp\u00e9cifique de l\u2019audit de conformit\u00e9. L\u2019ISSAI 400 constitue donc le fondement des normes sur les audits de conformit\u00e9.<\/li>\r\n<\/ul>\r\n<p>Les lignes directrices de contr\u00f4le pour l\u2019audit financier <\/p>\r\n<ul>\r\n<li>\u27a2IISSAI 2200 \u00e0 2899 <\/li>\r\n<li>Planification (ISSAI 2300)&nbsp;:<br\/><br\/>\r\n<ul>\r\n<li style=\"color:#1574A1\">Prise de connaissance<\/li>\r\n<li style=\"color:#1574A1\">Risques d&rsquo;anomalies significatives<\/li>\r\n<li style=\"color:#1574A1\">Syst&egrave;me de Contr&ocirc;le Interne (Risque de Non-Contr&ocirc;le)<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>Examen Rapport&nbsp;:<br\/><br\/>\r\n<ul>\r\n<li style=\"color:#1574A1\">Travaux de terrain<\/li>\r\n<li style=\"color:#1574A1\">Collecte des &eacute;l&eacute;ments probants (ISSAI 2500)<\/li>\r\n<li style=\"color:#1574A1\">Proc&eacute;d&eacute;s d&rsquo;audit analytiques (ISSAI 2520)<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>Opinion&nbsp;: Opinion\/Conclusion (ISA 700, ISRS 4400, ISAE 3000)<\/li>\r\n<\/ul>\t\t \r\n<\/div>\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\r\n\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\r\n\t\t\t\t\t<\/div><\/div><\/body>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ITIE Gabon 2022 Accueil Qualit\u00e9 et assurance des donn\u00e9es Identification Identification Tab 1 Soci\u00e9t\u00e9 Date de cr\u00e9ation Lieu de cr\u00e9ation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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