{"id":1460,"date":"2012-01-22T02:40:08","date_gmt":"2012-01-22T00:40:08","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=1460"},"modified":"2014-05-06T21:31:58","modified_gmt":"2014-05-06T19:31:58","slug":"un-programme-standard-pour-prevenir-et-detecter-les-fraudes-en-entreprise","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=1460","title":{"rendered":"Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">Le document propos\u00e9 en t\u00e9l\u00e9chargement ci-apr\u00e8s est une pr\u00e9sentation pour une formation r\u00e9alis\u00e9e par Olivier GALLET, auteur du livre \u00ab Halte aux fraudes \u00bb (livre d\u00e9j\u00e0 pr\u00e9sent\u00e9 sur ce blog) ; il est organis\u00e9 autour des th\u00e8mes suivants :<\/p>\n<ul>\n<li>\n<div style=\"text-align: justify;\">Le contexte de la fraude : deux cat\u00e9gories de d\u00e9lits, trois \u00e9l\u00e9ments, deux types de fraudes pour l\u2019entreprise,<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">Le contexte de la fraude : connaissez-vous le risque de fraude ?<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">Les sch\u00e9mas ou sc\u00e9narios de fraude,<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">Mettre en place un programme antifraude,<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">Quelques conseils aux dirigeants de PME.<\/div>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"wpfilebase-attachment\">\r\n <div class=\"wpfilebase-fileicon\"><a href=\"https:\/\/www.auditsi.eu\/?wpfb_dl=11\" title=\"Download Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise\"><img decoding=\"async\" align=\"middle\" src=\"https:\/\/www.auditsi.eu\/wp-includes\/images\/crystal\/document.png\" alt=\"Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise\" \/><\/a><\/div>\r\n <div class=\"wpfilebase-rightcol\">\r\n  <div class=\"wpfilebase-filetitle\">\r\n   <a href=\"https:\/\/www.auditsi.eu\/?wpfb_dl=11\" title=\"Download Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise\">Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise<\/a><br \/>\r\n   Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise.pdf<br \/>\r\n   \r\n   \r\n  <\/div>\r\n  <div class=\"wpfilebase-filedetails\" id=\"wpfilebase-filedetails1\" style=\"display: none;\">\r\n  <p>Qu\u2019elle soit le fait de dirigeants ou de simples employ\u00e9s, la fraude signe l\u2019\u00e9chec de toutes les proc\u00e9dures de contr\u00f4le interne. La r\u00e9glementation existante ne repr\u00e9sente pas une solution pour la contrer. Parce qu\u2019aucune organisation n\u2019est \u00e0 l\u2019abri de ce ph\u00e9nom\u00e8ne, tout dirigeant se doit de d\u00e9ployer une strat\u00e9gie et un dispositif antifraude. \u00c0 d\u00e9faut, les tribunaux pourraient lui reprocher sa n\u00e9gligence. Dans une approche r\u00e9solument pratique et illustr\u00e9e de cas r\u00e9els, Olivier Gallet, auteur de \u00ab Halte aux fraudes - Guide pour auditeurs et dirigeants \u00bb, d\u00e9roule un programme standard antifraude et conclut sur des conseils aux PME.<\/p>\r\n  <table border=\"0\">\r\n   \r\n   <tr><td><strong>Auteur:<\/strong><\/td><td>Olivier GALLET<\/td><\/tr>\r\n   \r\n   \r\n   \r\n   \r\n   <tr><td><strong>Date:<\/strong><\/td><td>dimanche 22 janvier 2012<\/td><\/tr>\r\n   \n  <\/table>\r\n  <\/div>\r\n <\/div>\r\n <div class=\"wpfilebase-fileinfo\">\r\n  516 KiB<br \/>\r\n  8725 t\u00e9l\u00e9chargements<br \/>\r\n  <a href=\"#\" onclick=\"return wpfilebase_filedetails(1);\">D\u00e9tails...<\/a>\r\n <\/div>\r\n <div style=\"clear: both;\"><\/div>\r\n<\/div><\/p>\n<p style=\"text-align: justify;\">La lecture de cette pr\u00e9sentation est une v\u00e9ritable invitation \u00e0 lire le livre.<\/p>\n<p style=\"text-align: justify;\">Introduction :<\/p>\n<p style=\"text-align: justify;\"><em>Qu\u2019elle soit le fait de dirigeants ou de simples employ\u00e9s, la fraude signe l\u2019\u00e9chec de toutes les proc\u00e9dures de contr\u00f4le interne. La r\u00e9glementation existante ne repr\u00e9sente pas une solution pour la contrer. Parce qu\u2019aucune organisation n\u2019est \u00e0 l\u2019abri de ce ph\u00e9nom\u00e8ne, tout dirigeant se doit de d\u00e9ployer une strat\u00e9gie et un dispositif antifraude. \u00c0 d\u00e9faut, les tribunaux pourraient lui reprocher sa n\u00e9gligence. Dans une approche r\u00e9solument pratique et illustr\u00e9e de cas r\u00e9els, Olivier Gallet, auteur de \u00ab Halte aux fraudes &#8211; Guide pour auditeurs et dirigeants \u00bb, d\u00e9roule un programme standard antifraude et conclut sur des conseils aux PME.<\/em><\/p>\n<p style=\"text-align: justify;\"><a title=\"Tous les articles en rapport avec la fraude\" href=\"http:\/\/www.auditsi.eu\/?s=fraude\">D\u00e9couvrir tous les articles en rapport avec la fraude<\/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=\"Un%20programme%20standard%20pour%20pr%C3%A9venir%20et%20d%C3%A9tecter%20les%20fraudes%20en%20entreprise\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le document propos\u00e9 en t\u00e9l\u00e9chargement ci-apr\u00e8s est une pr\u00e9sentation pour une formation r\u00e9alis\u00e9e par Olivier GALLET, auteur du livre \u00ab Halte aux fraudes \u00bb (livre d\u00e9j\u00e0 pr\u00e9sent\u00e9 sur ce blog) ; il est organis\u00e9 autour des th\u00e8mes suivants : Le contexte de la fraude : deux cat\u00e9gories de d\u00e9lits, trois \u00e9l\u00e9ments, deux types de fraudes &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=1460\" class=\"more-link\">Continue reading &lsquo;Un programme standard pour pr\u00e9venir et d\u00e9tecter les fraudes en entreprise&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=\"Un%20programme%20standard%20pour%20pr%C3%A9venir%20et%20d%C3%A9tecter%20les%20fraudes%20en%20entreprise\";<\/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":[551,717,472,490,508,181,304,4,29],"tags":[709,716,14,714,715,1632,1622,706,47,91,85,509,710,162,1621,86,713,394,528,26,712,707,553,11,317,708,56,711],"class_list":["post-1460","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-comptes-annuels","category-cycle-clients-controle-des-comptes","category-cycle-fournisseurs-controle-des-comptes","category-cycle-personnel","category-cycle-stocks","category-cycle-tresorerie","category-fraude","category-livres-ouvrages","tag-cash-larceny","tag-climat-social","tag-confiance","tag-conges","tag-controle-des-budgets","tag-controle-des-comptes","tag-controle-interne","tag-criminalite-economique","tag-crise-economique","tag-defaillance-du-controle-interne","tag-detournement","tag-ethique","tag-facteur-de-risque","tag-falsification","tag-fraude","tag-impact-fiscal","tag-moyens-de-paiement","tag-nep-240","tag-olivier-gallet","tag-prevention-de-la-fraude","tag-procedure-courrier","tag-rapprochement-bancaire","tag-risque-danomalie-significative","tag-scandales-financiers","tag-sensibilisation-des-utilisateurs","tag-skimming","tag-tracabilite","tag-triangle-de-cressey"],"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\/1460","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=1460"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1460\/revisions"}],"predecessor-version":[{"id":4807,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1460\/revisions\/4807"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}