{"id":12775,"date":"2025-07-05T11:32:19","date_gmt":"2025-07-05T09:32:19","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=12775"},"modified":"2025-07-05T11:32:19","modified_gmt":"2025-07-05T09:32:19","slug":"rapport-afa-2024-les-controles-comptables-a-ne-pas-negliger","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=12775","title":{"rendered":"Rapport AFA 2024 : les contr\u00f4les comptables \u00e0 ne pas n\u00e9gliger"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019<a href=\"https:\/\/www.auditsi.eu\/?tag=afa\">Agence fran\u00e7aise anticorruption (AFA)<\/a> a publi\u00e9 son rapport d\u2019activit\u00e9 2024, confirmant son r\u00f4le central dans la <strong>pr\u00e9vention et la d\u00e9tection des atteintes \u00e0 la probit\u00e9<\/strong>, notamment dans un contexte marqu\u00e9 par la mont\u00e9e des risques li\u00e9s au narcotrafic, et l\u2019intensification des contr\u00f4les dans les secteurs public et priv\u00e9.<\/p>\n<p style=\"text-align: justify;\">Au c\u0153ur de ce rapport, l\u2019AFA rappelle que la lutte contre la corruption passe notamment par des <strong>dispositifs de contr\u00f4le comptable robustes<\/strong>, pierre angulaire de la <strong>conformit\u00e9 pr\u00e9vue par la loi Sapin II<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12776\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Rapport-AFA-2024.png\" alt=\"Rapport AFA 2024\" width=\"590\" height=\"857\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Rapport-AFA-2024.png 590w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Rapport-AFA-2024-207x300.png 207w\" sizes=\"auto, (max-width: 590px) 100vw, 590px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong><em>Points cl\u00e9s du rapport AFA 2024<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">La maturit\u00e9 des dispositifs anticorruption progresse, mais de nombreuses lacunes persistent.<\/p>\n<p style=\"text-align: justify;\">Des domaines \u00e0 risque restent mal couverts : gestion des tiers, cartographie des risques, implication des dirigeants.<\/p>\n<p style=\"text-align: justify;\">Des outils pratiques (guides, podcasts, auto-diagnostics) ont \u00e9t\u00e9 renforc\u00e9s pour les acteurs publics et priv\u00e9s.<\/p>\n<p><strong><em>Les contr\u00f4les comptables \u00e0 mettre en place<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019AFA insiste sur l\u2019importance de contr\u00f4les comptables anticorruption adapt\u00e9s et int\u00e9gr\u00e9s \u00e0 la cartographie des risques. Voici les principaux \u00e0 mettre en \u0153uvre :<\/p>\n<p style=\"text-align: justify;\">1. V\u00e9rification des paiements<\/p>\n<ul>\n<li style=\"text-align: justify;\">Contr\u00f4le des paiements inhabituels ou en esp\u00e8ces.<\/li>\n<li style=\"text-align: justify;\">Rapprochement entre bon de commande, facture et livraison\/prestation.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2. Surveillance des transactions \u00e0 risque<\/p>\n<ul>\n<li style=\"text-align: justify;\">D\u00e9tection des op\u00e9rations avec des interm\u00e9diaires ou consultants dans des zones sensibles.<\/li>\n<li style=\"text-align: justify;\">Analyse des frais commerciaux (cadeaux, dons, sponsoring) non justifi\u00e9s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">3. \u00c9valuation des tiers<\/p>\n<ul>\n<li style=\"text-align: justify;\">Proc\u00e9dure d\u2019\u00e9valuation document\u00e9e des clients, fournisseurs et partenaires.<\/li>\n<li style=\"text-align: justify;\">Croisement avec la cartographie des risques corruption.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">4. Contr\u00f4les sp\u00e9cifiques aux flux sensibles<\/p>\n<ul>\n<li style=\"text-align: justify;\">Audit des flux financiers transfrontaliers atypiques.<\/li>\n<li style=\"text-align: justify;\">Contr\u00f4le des d\u00e9penses li\u00e9es aux \u00e9v\u00e9nements ou voyages d&#8217;affaires.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">5. Tra\u00e7abilit\u00e9 et documentation<\/p>\n<ul>\n<li style=\"text-align: justify;\">Conservation des justificatifs et preuves d\u2019ex\u00e9cution.<\/li>\n<li style=\"text-align: justify;\">Journalisation des validations comptables et engagements.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour approfondir le sujet : l&#8217;AFA a publi\u00e9 un <a href=\"https:\/\/www.auditsi.eu\/?p=10186\">guide des contr\u00f4les comptables \u00e0 mettre en oeuvre par les entreprises<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong><em>En r\u00e9sum\u00e9<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Le rapport 2024 de l\u2019AFA confirme que la conformit\u00e9 anticorruption n\u2019est plus optionnelle. Les entreprises doivent aller au-del\u00e0 du d\u00e9claratif et mettre en \u0153uvre des contr\u00f4les comptables op\u00e9rationnels, pilot\u00e9s et r\u00e9guli\u00e8rement \u00e9valu\u00e9s. C\u2019est un levier cl\u00e9 pour limiter les risques juridiques, r\u00e9putationnels et financiers.<\/p>\n<p style=\"text-align: justify;\">Plus d&#8217;infos sur le <a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/fr\/publication-rapport-dactivite-2024-lagence-francaise-anticorruption\" target=\"_blank\" rel=\"noopener\">site de l&#8217;AFA<\/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 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=\"Rapport%20AFA%202024%20%3A%20les%20contr%C3%B4les%20comptables%20%C3%A0%20ne%20pas%20n%C3%A9gliger\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019Agence fran\u00e7aise anticorruption (AFA) a publi\u00e9 son rapport d\u2019activit\u00e9 2024, confirmant son r\u00f4le central dans la pr\u00e9vention et la d\u00e9tection des atteintes \u00e0 la probit\u00e9, notamment dans un contexte marqu\u00e9 par la mont\u00e9e des risques li\u00e9s au narcotrafic, et l\u2019intensification des contr\u00f4les dans les secteurs public et priv\u00e9. Au c\u0153ur de ce rapport, l\u2019AFA rappelle &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=12775\" class=\"more-link\">Continue reading &lsquo;Rapport AFA 2024 : les contr\u00f4les comptables \u00e0 ne pas n\u00e9gliger&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=\"Rapport%20AFA%202024%20%3A%20les%20contr%C3%B4les%20comptables%20%C3%A0%20ne%20pas%20n%C3%A9gliger\";<\/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":[1885,507,1893,2506,1622,3141,358,2398,2383,314,994,3323,3322],"class_list":["post-12775","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-controle-comptable","tag-controle-interne","tag-identification-des-tiers","tag-irregularites-comptables","tag-loi-sapin-2","tag-lutte-contre-la-corruption","tag-politique-de-prevention","tag-processus-de-controle","tag-risque","tag-risque-reputationnel"],"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\/12775","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=12775"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12775\/revisions"}],"predecessor-version":[{"id":12779,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12775\/revisions\/12779"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}