{"id":12223,"date":"2026-08-06T10:37:35","date_gmt":"2026-08-06T10:37:35","guid":{"rendered":"https:\/\/dgtcfm.cm\/internal-accounting-control\/"},"modified":"2026-08-25T08:08:14","modified_gmt":"2026-08-25T08:08:14","slug":"internal-accounting-control","status":"publish","type":"post","link":"https:\/\/dgtcfm.cm\/en\/internal-accounting-control\/","title":{"rendered":"Internal Accounting Control"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12223\" class=\"elementor elementor-12223 elementor-12188\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-979b15d e-flex e-con-boxed e-con e-parent\" data-id=\"979b15d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d78bd44 elementor-widget elementor-widget-html\" data-id=\"d78bd44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- Internal Accounting Control (CIC) \u2013 Optimized for all screen sizes --><div class=\"cic-article-2026\"><style>\/* \u2500\u2500 ALL STYLES SCOPED UNDER .cic-article-2026 \u2500\u2500 *\/\r\n        .cic-article-2026 {\r\n            max-width: 1280px;\r\n            margin: 0 auto;\r\n            padding: 1rem;\r\n            font-family: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif;\r\n            color: #1e2a32;\r\n            line-height: 1.6;\r\n            background: #ffffff;\r\n            border-radius: 1.2rem;\r\n        }\r\n\r\n        .cic-article-2026 * {\r\n            box-sizing: border-box;\r\n        }\r\n\r\n        \/* \u2500\u2500 TYPOGRAPHY \u2500\u2500 *\/\r\n        .cic-article-2026 p {\r\n            text-align: justify;\r\n            margin-bottom: 1rem;\r\n        }\r\n\r\n        .cic-article-2026 h1 {\r\n 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padding-top: 1rem;\r\n            border-top: 1px solid #e2ede7;\r\n            font-size: 0.78rem;\r\n            color: #5b7b6b;\r\n            text-align: justify;\r\n        }\r\n\r\n        \/* \u2500\u2500 RESPONSIVE \u2500\u2500 *\/\r\n        @media (max-width: 768px) {\r\n            .cic-article-2026 {\r\n                padding: 0.8rem;\r\n            }\r\n            .cic-article-2026 .objectives-grid {\r\n                grid-template-columns: repeat(2, 1fr);\r\n                gap: 0.6rem;\r\n            }\r\n            .cic-article-2026 .objective-card {\r\n                padding: 0.6rem 0.8rem;\r\n            }\r\n            .cic-article-2026 .steps {\r\n                grid-template-columns: 1fr;\r\n                gap: 0.6rem;\r\n            }\r\n            .cic-article-2026 .step {\r\n                padding: 0.6rem 1rem;\r\n            }\r\n            .cic-article-2026 .perspectives {\r\n                grid-template-columns: 1fr;\r\n                gap: 0.6rem;\r\n            }\r\n            .cic-article-2026 .highlight-box {\r\n                padding: 0.6rem 1rem;\r\n            }\r\n        }\r\n\r\n        @media (max-width: 480px) {\r\n            .cic-article-2026 {\r\n                padding: 0.6rem;\r\n                border-radius: 0.8rem;\r\n            }\r\n            .cic-article-2026 .objectives-grid {\r\n                grid-template-columns: 1fr;\r\n                gap: 0.5rem;\r\n            }\r\n            .cic-article-2026 .objective-card {\r\n                padding: 0.5rem 0.7rem;\r\n            }\r\n            .cic-article-2026 .step {\r\n                padding: 0.5rem 0.8rem;\r\n            }\r\n            .cic-article-2026 .perspective-item {\r\n                padding: 0.5rem 0.8rem;\r\n            }\r\n            .cic-article-2026 .header-bar .tag {\r\n                font-size: 0.7rem;\r\n            }\r\n            .cic-article-2026 .meta-badge {\r\n                font-size: 0.7rem;\r\n                padding: 0.15rem 0.8rem;\r\n            }\r\n        }\r\n\r\n        \/* \u2500\u2500 VERY LARGE SCREENS \u2500\u2500 *\/\r\n        @media (min-width: 1400px) {\r\n            .cic-article-2026 {\r\n                padding: 2rem 2.5rem;\r\n            }\r\n            .cic-article-2026 .objectives-grid {\r\n                grid-template-columns: repeat(5, 1fr);\r\n                gap: 1.2rem;\r\n            }\r\n            .cic-article-2026 .steps {\r\n                grid-template-columns: repeat(4, 1fr);\r\n                gap: 1.2rem;\r\n            }\r\n            .cic-article-2026 .perspectives {\r\n                grid-template-columns: repeat(2, 1fr);\r\n                gap: 1.2rem;\r\n            }\r\n        }\r\n    <\/style><!-- \u2550\u2550\u2550 HEADER \u2550\u2550\u2550 --><h1>Le Contr\u00f4le Interne Comptable (CIC)<\/h1><div class=\"meta-badge\">\ud83d\udccb D\u00e9finition et Cadre R\u00e9glementaire<\/div><div class=\"subtitle\">Fiabilit\u00e9, ma\u00eetrise des risques et conformit\u00e9 au service de la comptabilit\u00e9 publique<\/div><!-- \u2550\u2550\u2550 INTRODUCTION \u2550\u2550\u2550 --><p>Le Contr\u00f4le Interne Comptable (CIC) d\u00e9signe l'ensemble des r\u00e8gles, proc\u00e9dures et dispositifs instaur\u00e9s par une organisation afin d'assurer la fiabilit\u00e9 de sa comptabilit\u00e9 et de ses informations financi\u00e8res.\r\n    <\/p><p>Bien qu'il s'agisse d'une activit\u00e9 relativement r\u00e9cente \u2014 non explicitement mentionn\u00e9e dans le d\u00e9cret n\u00b0 2013\/066 du 28 f\u00e9vrier 2013 portant organisation du Minist\u00e8re des Finances \u2014, elle est effectivement mise en \u0153uvre au sein de la <strong>Direction de la Comptabilit\u00e9 Publique (DCP)<\/strong> par la <strong>Sous-Direction du R\u00e8glement du Budget de l'\u00c9tat et des Comptes (SDRBEC)<\/strong>.\r\n    <\/p><!-- \u2550\u2550\u2550 OBJECTIVES \u2550\u2550\u2550 --><h2>\ud83c\udfaf Objectifs Principaux<\/h2><p>Le CIC s'apparente \u00e0 un syst\u00e8me de s\u00e9curit\u00e9 garantissant une comptabilit\u00e9 conforme, rigoureuse et exploitable pour la gestion organisationnelle. Ses missions cl\u00e9s s'articulent autour de cinq axes :\r\n    <\/p><div class=\"objectives-grid\"><div class=\"objective-card\"><span class=\"icon\">\ud83d\udcca<\/span><strong>Fiabilit\u00e9 comptable<\/strong><p>Assurer l'exactitude et la r\u00e9gularit\u00e9 des \u00e9critures comptables.<\/p><\/div><div class=\"objective-card\"><span class=\"icon\">\ud83d\udee1\ufe0f<\/span><strong>Ma\u00eetrise des risques<\/strong><p>Pr\u00e9venir les erreurs, les fraudes et les irr\u00e9gularit\u00e9s.<\/p><\/div><div class=\"objective-card\"><span class=\"icon\">\ud83c\udfe6<\/span><strong>Protection du patrimoine<\/strong><p>S\u00e9curiser les biens et les ressources de l'organisation.<\/p><\/div><div class=\"objective-card\"><span class=\"icon\">\u2696\ufe0f<\/span><strong>Conformit\u00e9<\/strong><p>Garantir le respect des lois, des r\u00e8glements et des proc\u00e9dures internes.<\/p><\/div><div class=\"objective-card\"><span class=\"icon\">\ud83e\udded<\/span><strong>Aide \u00e0 la d\u00e9cision<\/strong><p>Produire des \u00e9tats financiers sinc\u00e8res pour \u00e9clairer la prise de d\u00e9cision.<\/p><\/div><\/div><!-- \u2550\u2550\u2550 PROCEDURE \u2550\u2550\u2550 --><h2>\ud83d\udccb Proc\u00e9dure et Fonctionnement<\/h2><p>N\u00e9 de la n\u00e9cessit\u00e9 d'assurer un suivi r\u00e9gulier et approfondi des comptes, le CIC s'ex\u00e9cute selon une fr\u00e9quence mensuelle :\r\n    <\/p><div class=\"steps\"><div class=\"step\"><span class=\"step-num\">1<\/span><div class=\"step-title\">Orientation et planification<\/div><p>Le Directeur G\u00e9n\u00e9ral du Tr\u00e9sor, de la Coop\u00e9ration Financi\u00e8re et Mon\u00e9taire \u00e9met une note d'orientation adress\u00e9e aux chefs des postes comptables concern\u00e9s (Tr\u00e9soreries G\u00e9n\u00e9rales, Paieries Sp\u00e9cialis\u00e9es, Paierie G\u00e9n\u00e9rale du Tr\u00e9sor et ACCT). Cette note s'accompagne d'un Plan National annuel d\u00e9taillant les th\u00e8mes d'\u00e9valuation adapt\u00e9s \u00e0 chaque cat\u00e9gorie de poste.<\/p><\/div><div class=\"step\"><span class=\"step-num\">2<\/span><div class=\"step-title\">Traitement et notation<\/div><p>Apr\u00e8s traitement des th\u00e8mes par les postes comptables, les dossiers sont transmis aux \u00e9quipes de la DCP pour \u00e9valuation et notation.<\/p><\/div><div class=\"step\"><span class=\"step-num\">3<\/span><div class=\"step-title\">V\u00e9rification sur le terrain<\/div><p>Des missions trimestrielles conjointes avec l'Inspection des Services du Tr\u00e9sor (IST) sont organis\u00e9es afin de confronter les donn\u00e9es recueillies \u00e0 la r\u00e9alit\u00e9 du terrain.<\/p><\/div><div class=\"step\"><span class=\"step-num\">4<\/span><div class=\"step-title\">Livrables et \u00e9valuation<\/div><p>Le processus aboutit \u00e0 l'\u00e9laboration du rapport de CIC. Cet extrant regroupe l'ensemble des th\u00e8mes analys\u00e9s au travers de trois outils (le rapport de synth\u00e8se, la grille de diagnostic et la grille de d\u00e9pouillement) avant d'\u00eatre \u00e9valu\u00e9 par le DCP.<\/p><\/div><\/div><!-- \u2550\u2550\u2550 CONTRIBUTIONS \u2550\u2550\u2550 --><h2>\ud83d\udd0d Apports et D\u00e9tection des Anomalies<\/h2><div class=\"highlight-box\"><p>La mise en \u0153uvre du CIC a d'ores et d\u00e9j\u00e0 permis de d\u00e9celer diverses anomalies, telles que des dysfonctionnements li\u00e9s aux transferts de fichiers ou des besoins en renforcement de capacit\u00e9s. Selon leur nature, le traitement de ces dysfonctionnements rel\u00e8ve soit de la comp\u00e9tence du DCP, soit d'un niveau strat\u00e9gique sup\u00e9rieur (DGTCFM ou Ministre des Finances).\r\n        <\/p><\/div><!-- \u2550\u2550\u2550 PERSPECTIVES \u2550\u2550\u2550 --><h2>\ud83d\ude80 Perspectives de D\u00e9veloppement<\/h2><p>Afin de renforcer la fiabilit\u00e9 et la sinc\u00e9rit\u00e9 de l'ensemble du r\u00e9seau du Tr\u00e9sor, les perspectives s'orientent vers :\r\n    <\/p><div class=\"perspectives\"><div class=\"perspective-item\"><strong>\u23f3 Court terme<\/strong><p>L'\u00e9tablissement d'un cadre r\u00e9glementaire propre au CIC.<\/p><\/div><div class=\"perspective-item\"><strong>\ud83d\udcc8 Moyen et long termes<\/strong><p>L'extension du dispositif \u00e0 l'ensemble du r\u00e9seau, notamment aux \u00c9tablissements Publics (EP) et aux Collectivit\u00e9s Territoriales D\u00e9centralis\u00e9es (CTD).<\/p><\/div><\/div><!-- \u2550\u2550\u2550 FOOTER \u2550\u2550\u2550 --><div class=\"source-footer\"><p><strong>Source :<\/strong> Minist\u00e8re des Finances \u2013 Direction G\u00e9n\u00e9rale du Tr\u00e9sor, de la Coop\u00e9ration Financi\u00e8re et Mon\u00e9taire (DGTCFM) \u2013 Direction de la Comptabilit\u00e9 Publique (DCP). Document interne sur le Contr\u00f4le Interne Comptable.<\/p><p style=\"margin-top:0.3rem;\"><em>Mise \u00e0 jour : 2026 \u2013 Cameroun.<\/em><\/p><\/div><\/div>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le Contr\u00f4le Interne Comptable (CIC) \ud83d\udccb D\u00e9finition et Cadre R\u00e9glementaireFiabilit\u00e9, ma\u00eetrise des risques et conformit\u00e9 au service de la comptabilit\u00e9 publique Le Contr\u00f4le Interne Comptable (CIC) d\u00e9signe l&#8217;ensemble des r\u00e8gles, proc\u00e9dures et dispositifs instaur\u00e9s par une organisation afin d&#8217;assurer la fiabilit\u00e9 de sa comptabilit\u00e9 et de ses informations financi\u00e8res. Bien qu&#8217;il s&#8217;agisse d&#8217;une activit\u00e9 relativement [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[137,1],"tags":[],"class_list":["post-12223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-at-the-dgtcfm","category-non-categorise"],"couleur":"","compagnie":"","_links":{"self":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/posts\/12223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/comments?post=12223"}],"version-history":[{"count":3,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/posts\/12223\/revisions"}],"predecessor-version":[{"id":12232,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/posts\/12223\/revisions\/12232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/media\/12190"}],"wp:attachment":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/media?parent=12223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/categories?post=12223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/tags?post=12223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}