{"id":212,"date":"2022-07-29T11:36:52","date_gmt":"2022-07-29T11:36:52","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=212"},"modified":"2025-08-04T14:23:23","modified_gmt":"2025-08-04T14:23:23","slug":"la-nouvelle-loi-dorientation-sur-la-gouvernance","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/la-nouvelle-loi-dorientation-sur-la-gouvernance\/","title":{"rendered":"La nouvelle loi d&rsquo;orientation sur la gouvernance"},"content":{"rendered":"<p>More than 30 years on, this new law adapts Law 90-07 to an institutional environment marked by a number of changes. To this end, it significantly strengthens the governance of public establishments and institutions in several areas, notably :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the role and responsibility of directors ;<\/li>\n\n\n\n<li>the role of deliberative bodies in internal audit, risk management and internal control;<\/li>\n\n\n\n<li>strengthening control bodies and the role of the internal auditor.<\/li>\n<\/ul>\n\n\n\n<p>In this article, we look at the main changes and innovations provided for in this law, and give some recommendations for their implementation by the Board of Directors in public companies, administrations and other institutions.<\/p>\n\n\n\n<p><strong>The perimeter<\/strong><\/p>\n\n\n\n<p>Law 2022-08 extends the scope of application of Law 90-06.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\">PARAPUBLIC SECTOR<\/td><\/tr><tr><td>Public bodies<\/td><td>Public companies<\/td><\/tr><tr><td>- Public establishments (EPIC, EPA)- Agencies- Other similar or assimilated structures<\/td><td>- National company (private law capital held by the State or a public corporation)- Company with majority public shareholding (several public corporations hold directly or indirectly more than 50% of the capital)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Internal control developments<\/strong><\/p>\n\n\n\n<p>The law does not give a definition of internal control, but sets out the objectives in its article as follows: \u00abThe governing body of each parapublic sector entity adopts and implements an internal control system designed to provide reasonable assurance that the following objectives, among others, are achieved:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>compliance of internal procedures with applicable laws and regulations;<\/li>\n\n\n\n<li>compliance with current regulations;<\/li>\n\n\n\n<li>execution and optimization of operations;<\/li>\n\n\n\n<li>The reliability of financial and accounting information\u00bb.<\/li>\n<\/ul>\n\n\n\n<p>This provision suggests that internal control is the responsibility of corporate governance, which could lead to confusion and limit responsibility for internal control, which in reality is everyone's business.<\/p>\n\n\n\n<p>The COSO1 (2013) framework defines internal control as \u00aba process implemented by the board, management and employees of an entity, designed to provide reasonable assurance regarding the achievement of objectives related to operations, reporting and compliance\u00bb.<\/p>\n\n\n\n<p>\u00abThis definition refers to certain fundamental concepts and focuses on the following aspects of internal control:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>it focuses on the achievement of objectives in one or more categories - objectives related to operations, reporting and compliance ;<\/li>\n\n\n\n<li>it's a process based on the implementation of ongoing tasks and activities. It is a means to an end, not an end in itself; ;<\/li>\n\n\n\n<li>it is implemented by people. It is not simply based on a set of rules and procedure manuals, documents and systems; ;<\/li>\n\n\n\n<li>it is carried out by people working at all levels of the organization; ;<\/li>\n\n\n\n<li>it enables senior management and the board of directors to obtain reasonable rather than absolute assurance; ;<\/li>\n\n\n\n<li>it is adaptable to the structure of any entity. It offers flexibility of application for the whole entity or a particular subsidiary, division, business unit or business process\u00bb.<\/li>\n<\/ul>\n\n\n\n<p><strong>Les \u00ab\u00a0lignes\u00a0\u00bb&nbsp;de d\u00e9fense\u202f?<\/strong><\/p>\n\n\n\n<p>The law provides for the following levels of control:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>control by technical and financial supervisors, the Parapublic Sector Monitoring Committee, the General State Inspectorate and Financial Control; ;<\/li>\n\n\n\n<li>external control: the financial controller and the statutory auditor ;<\/li>\n\n\n\n<li>internal control: internal audit and management control.<\/li>\n<\/ul>\n\n\n\n<p>The law does not define a hierarchical relationship between internal audit and the entity.<br>&nbsp;<\/p>\n\n\n\n<p><strong>Control procedures in parapublic sector companies<\/strong><\/p>\n\n\n\n<p>How do you implement the provisions of this law in your entity?<\/p>\n\n\n\n<p><strong>A. For the deliberative body<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong><u>Creation of an Audit and Remuneration Committee<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p>The Board of Directors must set up an Audit and Remuneration Committee. The prerogatives and composition of the audit committee are not specified in the law. We recommend setting up a committee within the Board, comprising a limited number of members (three or four), and appointing a committee chairman and a rapporteur. The committee gives its opinion on risk management and the assessment of internal control procedures. It must be informed of the audit plan. It recruits and remunerates the internal auditor, and evaluates the internal audit function. It liaises with the statutory auditor(s) and assists the Board in approving the entity's financial statements. It must have a charter and meet regularly (at least twice a year).<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong><u>CAC term of office in compliance with OHADA provisions<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p>When reappointing the Statutory Auditor, the Board must ensure that he\/she is appointed for a term equal to six financial years. A deputy auditor must also be appointed at the same time as the statutory auditor.<\/p>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong><u>Drawing up a risk map<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p>Il s\u2019agit d\u2019une belle \u00e9volution que de \u00ab\u00a0l\u00e9galiser\u00a0\u00bb la gestion des risques dans les entreprises du secteur parapublic. Certaines entreprises ont d\u00e9j\u00e0 commenc\u00e9 la d\u00e9marche d\u2019une mani\u00e8re volontaire mais la d\u00e9marche est souvent m\u00e9connue de la gouvernance et parfois de l\u2019ex\u00e9cutif. La d\u00e9marche consistera \u00e0 identifier, \u00e9valuer les risques (suivant une grille objective) et surtout mettre en place un plan de gestion des risques avec les strat\u00e9gies ad\u00e9quates (acceptation, \u00e9vitement, transfert ou traitement). La d\u00e9marche doit \u00eatre participative, coordonn\u00e9e par un responsable de l\u2019entit\u00e9 (l\u2019audit interne par exemple). Elle doit prendre en compte la strat\u00e9gie de l\u2019entreprise et mise \u00e0 jour r\u00e9guli\u00e8rement (au moins chaque ann\u00e9e).<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong><u>Setting up a mandatory internal audit department<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p>La loi supprime le terme \u00ab\u00a0contr\u00f4leur interne\u00a0\u00bb, contenue dans la loi 90-06 et pr\u00e9voit la fonction d\u2019auditeur interne. Toutefois, la loi ne pr\u00e9cise pas le rattachement pour permettre de garantir l\u2019ind\u00e9pendance n\u00e9cessaire \u00e0 cette fonction\u202f; elle ne pr\u00e9cise pas non plus les interactions entre l\u2019audit interne et les autres organes de contr\u00f4le (contr\u00f4le interne, contr\u00f4le externe).<\/p>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><strong><u>Implementation of an internal audit policy<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p>La loi pr\u00e9cise que l\u2019entit\u00e9 doit mettre en place une \u00ab\u00a0politique d\u2019audit interne\u00a0\u00bb&nbsp;pour appr\u00e9cier la bonne ma\u00eetrise des risques. Nous pensons que le terme \u00ab\u00a0politique d\u2019audit interne\u00a0\u00bb&nbsp;n\u2019est pas tr\u00e8s appropri\u00e9. Nous proposons plut\u00f4t une \u00ab\u00a0politique de gestion des risques et de contr\u00f4le interne\u00a0\u00bb. L\u2019audit interne \u00e9tant plut\u00f4t une fonction pour lesquelles les r\u00f4les et responsabilit\u00e9s sont bien pr\u00e9cis\u00e9s dans les normes internationales d\u2019audit \u00e9dict\u00e9es par l\u2019IIA.<\/p>\n\n\n\n<ol start=\"6\" class=\"wp-block-list\">\n<li><strong>Produce an annual Chairman's report and CAC report on corporate governance<\/strong><\/li>\n<\/ol>\n\n\n\n<p>The content of the Chairman's report is not defined, nor is the Statutory Auditor's report on corporate governance. We believe that this is the report on internal control and risk management, as drawn up by listed companies and on which the Statutory Auditor is required to give an opinion.<\/p>\n\n\n\n<ol start=\"7\" class=\"wp-block-list\">\n<li><strong>The Board must adopt an internal control framework for the management of identified risks.<\/strong><\/li>\n<\/ol>\n\n\n\n<p>The internal control framework is a powerful steering and internal control tool, enabling us to ensure that risks are under control. It is derived from risk analysis (no control in the absence of risk). It is drawn up by operational staff when risks are identified. It is monitored by operational managers, the internal auditor, external auditors, etc. It must be regularly updated in line with new risks and incidents. For each control identified, the ICR defines the methods of implementation, frequency, formalization, etc. Identified controls can be integrated into the procedures manual (level 1 control).<\/p>\n\n\n\n<ol start=\"8\" class=\"wp-block-list\">\n<li><strong>Evaluation of the procedures manual<\/strong><\/li>\n<\/ol>\n\n\n\n<p>The Board must approve the entity's procedures manual. The manual is subject to evaluation by the entity and, in particular, the internal auditor (who is not required to draw up the manual). The terms and conditions of this ongoing assessment are not defined, but it seems clear that it involves the performance of an internal audit assignment (the practical details of which are set out in international auditing standards). The governing body must carry out an ongoing assessment of the application of procedures. The terms and conditions of this monitoring are not defined in the law. The governing body may entrust this assessment to the executive, who may report on it in his or her annual report, including a chapter on internal control and risk management, or in the report on directives.<\/p>\n\n\n\n<p><strong>B. For the executive<\/strong><\/p>\n\n\n\n<p>The law provides for a report by the director of the executive branch on the directives (follow-up of recommendations) of supervisory controls. The report may contain a status report on the implementation of the recommendations issued by each control body, as well as a progress report for each area of activity. Three levels of progress can be defined: in progress, completed, not started. Significant recommendations that may pose a threat to the company should be given priority.<\/p>\n\n\n\n<p>The follow-up of recommendations (directives) is a key activity in the internal control and risk management system, and its proper handling is a factor in assessing the importance attached to control by the entity's governance and executive management.<\/p>\n\n\n\n<p><strong>C. For internal audit<\/strong><\/p>\n\n\n\n<p>The law does not define internal auditing.<\/p>\n\n\n\n<p>De m\u00eame, elle ne fait pas r\u00e9f\u00e9rence \u00e0 son r\u00f4le dans la gestion des risques\u202f; les relations avec le comit\u00e9 d\u2019audit ne sont pas \u00e9voqu\u00e9es. Comme rappel\u00e9 plus haut, la notion de \u00ab\u00a0politique d\u2019audit interne\u00a0\u00bb n\u2019est pas clairement d\u00e9finie et peut pr\u00eater \u00e0 confusion.<\/p>\n\n\n\n<p>We also understand that our role in evaluating the procedures manual will consist in carrying out internal audit assignments.<\/p>\n\n\n\n<p>The internal auditor evaluates the internal control framework through specific assignments linked to this activity. This activity may also form part of the assessment of the entity's risk management.<\/p>\n\n\n\n<p><strong>D. For the Statutory Auditor<\/strong><\/p>\n\n\n\n<p>The law requires the statutory auditor to draw up a report on corporate governance. However, details concerning the content and structure of this report are not specified.<br>&nbsp;<\/p>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>The Parapublic Sector Orientation Act on the control of state-supported legal entities represents a significant step forward in terms of governance, risk management and internal control of parapublic sector companies. Governance and risk management have been strengthened, and the role of the internal auditor should be reinforced. However, these provisions will require governance and control bodies, notably the audit committee, to be upgraded.<\/p>\n\n\n\n<p><strong>About Moore Senegal<\/strong><\/p>\n\n\n\n<p>We support private and public sector entities in the implementation of governance, risk and compliance through training, the provision of management tools and performance support.<\/p>","protected":false},"excerpt":{"rendered":"<p>Celle nouvelle loi adapte, plus de 30 ans apr\u00e8s, la loi 90-07 \u00e0 l\u2019environnement institutionnel marqu\u00e9 par plusieurs mutations. \u00c0 cet effet, elle renforce de mani\u00e8re significative la gouvernance des \u00e9tablissements et institutions publiques dans plusieurs domaines, notamment&nbsp;: Nous abordons dans cet article les principaux changements et innovations pr\u00e9vues dans cette loi d\u2019orientation et donnerons [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":213,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22],"tags":[],"location":[],"class_list":["post-212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gouvernance-management"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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