{"id":154,"date":"2009-01-06T23:19:36","date_gmt":"2009-01-06T21:19:36","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=154"},"modified":"2011-09-20T13:35:27","modified_gmt":"2011-09-20T11:35:27","slug":"audit-poste-clients-appreciation-du-risque-client-par-l%e2%80%99analyse-de-la-concentration-du-portefeuille-et-des-depassements-de-plafonds","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=154","title":{"rendered":"Audit &#038; poste clients : appr\u00e9ciation du risque client par l\u2019analyse de la concentration du portefeuille et des d\u00e9passements de plafonds"},"content":{"rendered":"<p style=\"text-align: justify;\">Le cycle clients est certainement l&#8217;un des plus importants d&#8217;une entreprise : il est en effet la cons\u00e9quence de l&#8217;exercice de l&#8217;objet social de l&#8217;entreprise. Ce cycle comprend principalement le chiffre d&#8217;affaires et les cr\u00e9ances clients (le chiffre d&#8217;affaires non encaiss\u00e9).Dans le contexte \u00e9conomique actuel, la surveillance approfondie de ce cycle rev\u00eat une importance capitale. Le nombre de d\u00e9faillances d&#8217;entreprises va \u00eatre amen\u00e9 \u00e0 cro\u00eetre ainsi que les faillites en cha\u00eene.<\/p>\n<p style=\"text-align: justify;\">Concernant le cycle clients, les outils habituels du commissaire aux comptes sont la revue analytique (ratios, comparaison, revue des marges, analyse des pertes clients&#8230;) et l&#8217;analyse des proc\u00e9dures (facturation, relance, contentieux, gestion des encaissements&#8230;). Ces techniques classiques pourront \u00eatre utilement compl\u00e9t\u00e9es par deux outils compl\u00e9mentaires :<\/p>\n<ul style=\"text-align: justify;\">\n<li>L&#8217;appr\u00e9ciation de la concentration du portefeuille client,<\/li>\n<li>Et l&#8217;analyse des d\u00e9passements des plafonds de commande\/cr\u00e9dit accord\u00e9s (cr\u00e9dit client ou assurance client).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces deux outils sont automatisables et peuvent s&#8217;alimenter \u00e0 partir du syst\u00e8me d&#8217;information. Ils feront l&#8217;objet d&#8217;articles ult\u00e9rieurement.<\/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=\"Audit%20%26%20poste%20clients%20%3A%20appr%C3%A9ciation%20du%20risque%20client%20par%20l%E2%80%99analyse%20de%20la%20concentration%20du%20portefeuille%20et%20des%20d%C3%A9passements%20de%20plafonds\";<\/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 cycle clients est certainement l&#8217;un des plus importants d&#8217;une entreprise : il est en effet la cons\u00e9quence de l&#8217;exercice de l&#8217;objet social de l&#8217;entreprise. Ce cycle comprend principalement le chiffre d&#8217;affaires et les cr\u00e9ances clients (le chiffre d&#8217;affaires non encaiss\u00e9).Dans le contexte \u00e9conomique actuel, la surveillance approfondie de ce cycle rev\u00eat une importance capitale. &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=154\" class=\"more-link\">Continue reading &lsquo;Audit &#038; poste clients : appr\u00e9ciation du risque client par l\u2019analyse de la concentration du portefeuille et des d\u00e9passements de plafonds&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=\"Audit%20%26%20poste%20clients%20%3A%20appr%C3%A9ciation%20du%20risque%20client%20par%20l%E2%80%99analyse%20de%20la%20concentration%20du%20portefeuille%20et%20des%20d%C3%A9passements%20de%20plafonds\";<\/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":[7,39,40,472,8,470],"tags":[23,1631,1632,41,22,42],"class_list":["post-154","post","type-post","status-publish","format-standard","hentry","category-breves","category-cas-pratiques","category-controle-des-comptes","category-cycle-clients-controle-des-comptes","category-extractions-de-donnees","category-techniques-daudit","tag-audit","tag-cas-pratiques","tag-controle-des-comptes","tag-cycle-clients","tag-extraction-de-donnees","tag-revue-analytique"],"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\/154","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=154"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/154\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}