Key Benefits:
Publics concerned: Ministries of Social Affairs and Health, Labour, Employment, Vocational Training and Social Dialogue and Sport, Youth, Popular Education and Associative Life.
Purpose: change of internal audit rules.
Entry into force: the text comes into force on the day after its publication.
Notice: the decree entrusts to the general inspection of social affairs and to the general inspection of youth and sports in their respective areas of competence the missions to the internal audit mission to the secretary general of the ministries responsible for social affairs. Permanent internal audit missions will now be in place in both general inspections, under the authority of their chief. The rest of the overall risk management organization (strategic risk management committee, internal audit committee) is not modified.
References: The decree is available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Social Affairs and Health, the Minister of Labour, Employment, Vocational Training and Social Dialogue and the Minister of Sport, Youth, Popular Education and Associative Life,
Vu le Decree No. 2011-497 of 5 May 2011 related to the strategic risk management committee, the internal audit mission and the internal audit committee of the ministries responsible for social affairs;
Vu le Decree No. 2011-775 of 28 June 2011 the internal audit in the administration;
Vu le Decree No. 2011-931 of 1 August 2011 bearing special status of the body of the general inspection of social affairs;
Vu le Decree No. 2012-1246 of 7 November 2012 Financial and Public Accounts Management;
Vu le Decree No. 2013-727 of 12 August 2013 establishing, organizing and assigning a general secretariat of the ministries responsible for social affairs;
Considering the advice of the Technical Committee of Central Administration of 16 January 2014,
Decrete:
In the title of decree of 5 May 2011 referred to above, the words: "to the strategic risk management committee, the internal audit mission and the internal audit committee" are replaced by the words: "to risk control and internal audit within."
Article 1 of the same decree is replaced by the following provisions:
"Art. 1-In the sense of this decree, the ministers responsible for social affairs are the ministers who are assisted, for the administration and conduct of their ministry, by the secretary general of the ministries responsible for social affairs designated to theArticle 1 of Decree No. 2013-727 of 12 August 2013. »
In the fourth sentence of Article 2 of the Decree, the words: "of the internal audit mission referred to in Article 4" are replaced by the words: "from the chief of the general inspection of social affairs and the chief of the general inspection of youth and sports".
Article 3 of the same decree is amended as follows:
1° The 5th and 10th are deleted;
2° Two paragraphs are added:
"The Inspectors General appointed to lead the permanent internal audit missions within the general inspections attend the committee meetings.
The secretariat of the Strategic Risk Management Committee is provided by the general inspection of social affairs".
Articles 4 and 5 of the same decree are replaced by the following provisions:
"Art. 4.-The general inspection of social affairs and the general inspection of youth and sports jointly develop and implement the internal audit policy of the ministries responsible for social affairs.
"As such, they coordinate the internal audit activities within these departments, which they originate in the internal audit plan referred to in section 2, in departmental orders or in the activity programs of the inspection services.
"They define audit tools and methods, organize audit supervision, participate in their implementation and follow up on all recommendations issued at the end of the missions.
"Internal audits are carried out by general inspections, if any, in partnership with other audit services within the State or with external providers.
"General inspections may lead advisory missions on risk control related to public policy management.
"They ensure that good internal audit practices are disseminated within the operators of the ministries responsible for social affairs and make recommendations in this regard. They can carry out, alone or in partnership, or carry out internal audit missions within these operators.
"They work together to develop the draft internal audit plan on the basis of risk mapping. The plan includes the list of missions to be implemented and the resource projections to be allocated.
"They represent the ministries responsible for social affairs in the interdepartmental bodies relating to the internal audit in the administration of the State.
"Art. 5.-In the general inspection of social affairs and in the general inspection of youth and sports, a permanent internal audit mission is responsible for the tasks defined in Article 4.
"The Chief of the General Inspectorate of Social Affairs and the Chief of the General Inspectorate of Youth and Sports shall designate a member of their service who has the rank of Inspector General as Chief of the Permanent Internal Audit Mission to exercise, by delegation, all or part of their internal audit duties. »
In the third paragraph of Article 7 of the same Decree, the words "of the internal audit mission and" are replaced by the words "of the internal audit and objectivity".
In the seventh paragraph of Article 8 of the same Decree, after the words "social affairs" are inserted, the words ", the Chief of the General Inspection of Social Affairs, the Chief of the General Inspection of Youth and Sports and the Inspectors General Chiefs of the Permanent Missions of Internal Audit" and the word "assis" is replaced by the word "assisent".
The Minister of Economy and Finance, the Minister of Social Affairs and Health, the Minister of Labour, Employment, Vocational Training and Social Dialogue, the Minister of Sports, Youth, Popular Education and Associative Life, and the Minister Delegate to the Minister of Economy and Finance, responsible for the budget, are responsible, each with regard to it, for the execution of this decree, which will be published in the French Republic.
Done on March 28, 2014.
Jean-Marc Ayrault
By the Prime Minister:
Minister of Social Affairs
and Health,
Marisol Touraine
Minister of Economy and Finance,
Pierre Moscovici
The Minister of Labour, Employment,
vocational training
and Social Dialogue,
Michel Sapin
Minister of Sports, Youth,
of popular education
and associative life,
Valérie Fourneyron
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Bernard Cazeneuve
