{"id":10186,"date":"2022-06-06T06:39:16","date_gmt":"2022-06-06T04:39:16","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=10186"},"modified":"2022-04-09T17:08:53","modified_gmt":"2022-04-09T15:08:53","slug":"lafa-publie-son-guide-des-controles-comptables-anticorruption","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=10186","title":{"rendered":"L&#8217;AFA publie son guide des contr\u00f4les comptables anticorruption"},"content":{"rendered":"<p style=\"text-align: justify;\">Une <strong>comptabilit\u00e9 rigoureuse et organis\u00e9e, \u00e9tablie<\/strong> suivant les normes en vigueur, contribue fortement \u00e0 la <strong>pr\u00e9vention et \u00e0 la d\u00e9tection<\/strong> des faits de corruption. Afin de renforcer la s\u00e9curit\u00e9 de ses activit\u00e9s, l\u2019entreprise est conduite \u00e0 mettre en place des <strong>contr\u00f4les comptables<\/strong> d\u00e9di\u00e9s, recens\u00e9s et formalis\u00e9s, qualifi\u00e9s de contr\u00f4les comptables anticorruption, ciblant les situations \u00e0 risque mises en \u00e9vidence dans la cartographie des risques de corruption. Ces <a href=\"https:\/\/www.auditsi.eu\/?page_id=8535\">contr\u00f4les gagnent bien entendu \u00e0 \u00eatre <strong>automatis\u00e9s et syst\u00e9matis\u00e9s<\/strong><\/a> tout au long de l&#8217;exercice comptable.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10189\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Guide-Controles-comptables.png\" alt=\"AFA - Guide Contr\u00f4les comptables\" width=\"595\" height=\"804\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Guide-Controles-comptables.png 595w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Guide-Controles-comptables-222x300.png 222w\" sizes=\"auto, (max-width: 595px) 100vw, 595px\" \/><\/p>\n<p style=\"text-align: justify;\">R\u00e9dig\u00e9 en collaboration avec le Haut conseil du commissariat aux comptes, la Compagnie nationale des commissaires aux comptes, l\u2019Ordre des experts comptables, l\u2019Association des directeurs financiers et de contr\u00f4le de gestion et l\u2019Institut fran\u00e7ais de l\u2019audit et du contr\u00f4le internes, le guide publi\u00e9 aujourd\u2019hui dans sa version d\u00e9finitive par l&#8217;<a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/fr\" target=\"_blank\" rel=\"noopener\">AFA (Agence Fran\u00e7aise Anticorruption)<\/a> vise \u00e0 <strong>\u00e9clairer les entreprises<\/strong>, leurs dirigeants ainsi que les professionnels de la conformit\u00e9 et de la comptabilit\u00e9 sur le contenu des contr\u00f4les comptables anticorruption et \u00e0 les accompagner dans leur mise en \u0153uvre. Il constitue un <strong>outil au service des entreprises<\/strong>, p\u00e9dagogique et illustr\u00e9 par des bonnes pratiques.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10191\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Controle-interne.png\" alt=\"AFA Contr\u00f4le interne\" width=\"997\" height=\"525\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Controle-interne.png 997w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Controle-interne-300x158.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Controle-interne-768x404.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/04\/AFA-Controle-interne-730x384.png 730w\" sizes=\"auto, (max-width: 997px) 100vw, 997px\" \/><\/p>\n<p style=\"text-align: justify;\">Il a \u00e9t\u00e9 enrichi des \u00e9l\u00e9ments recueillis lors de la consultation publique aupr\u00e8s de f\u00e9d\u00e9rations professionnelles, de cabinets d\u2019avocats et de conseil sp\u00e9cialis\u00e9s en conformit\u00e9 anticorruption que l\u2019Agence remercie pour leurs contributions. Ce sont ainsi pr\u00e8s de 160 observations consolid\u00e9es, issues de huit contributions qui ont fait l\u2019objet d\u2019une analyse approfondie par l\u2019AFA. A l\u2019issue de cette derni\u00e8re, pr\u00e8s des deux tiers des observations ont amen\u00e9 l\u2019Agence \u00e0 compl\u00e9ter ou amender le projet de guide initial.<\/p>\n<p style=\"text-align: justify;\">La version projet de ce guide a d\u00e9j\u00e0 fait l&#8217;objet d&#8217;une <a href=\"https:\/\/www.auditsi.eu\/?p=9785\">pr\u00e9sentation sur ce site<\/a>.<\/p>\n<p style=\"text-align: justify;\">Ce guide est t\u00e9l\u00e9chargeable ci-apr\u00e8s et sur le <a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/fr\/controles-comptables-anticorruption-en-entreprise-version-definitive-guide-est-disponible\" target=\"_blank\" rel=\"noopener\">site de l&#8217;AFA<\/a>.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%27AFA%20publie%20son%20guide%20des%20contr%C3%B4les%20comptables%20anticorruption\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Une comptabilit\u00e9 rigoureuse et organis\u00e9e, \u00e9tablie suivant les normes en vigueur, contribue fortement \u00e0 la pr\u00e9vention et \u00e0 la d\u00e9tection des faits de corruption. Afin de renforcer la s\u00e9curit\u00e9 de ses activit\u00e9s, l\u2019entreprise est conduite \u00e0 mettre en place des contr\u00f4les comptables d\u00e9di\u00e9s, recens\u00e9s et formalis\u00e9s, qualifi\u00e9s de contr\u00f4les comptables anticorruption, ciblant les situations \u00e0 &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=10186\" class=\"more-link\">Continue reading &lsquo;L&#8217;AFA publie son guide des contr\u00f4les comptables anticorruption&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%27AFA%20publie%20son%20guide%20des%20contr%C3%B4les%20comptables%20anticorruption\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[551,717,29,469],"tags":[1885,507,1893,342,2506,1622,1298,168,2289,298,2313,2662,358,2398,2383,314,2195,994],"class_list":["post-10186","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-comptes-annuels","category-livres-ouvrages","category-reglementation-et-demarche-daudit","tag-afa","tag-bonnes-pratiques","tag-cartographie-des-risques","tag-cncc","tag-controle-comptable","tag-controle-interne","tag-csoec","tag-detection-des-anomalies","tag-dfcg","tag-h3c","tag-ifaci","tag-image-fidele","tag-irregularites-comptables","tag-loi-sapin-2","tag-lutte-contre-la-corruption","tag-politique-de-prevention","tag-principes-comptables","tag-processus-de-controle"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10186"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10186\/revisions"}],"predecessor-version":[{"id":10195,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10186\/revisions\/10195"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}