{"id":156,"date":"2009-01-07T12:43:38","date_gmt":"2009-01-07T11:43:38","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=156"},"modified":"2011-09-20T13:36:28","modified_gmt":"2011-09-20T11:36:28","slug":"le-systeme-informatique-miroir-du-systeme-d%e2%80%99information","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=156","title":{"rendered":"Le syst\u00e8me informatique miroir du syst\u00e8me d\u2019information"},"content":{"rendered":"<p style=\"text-align: justify;\">Le fonctionnement du syst\u00e8me d&#8217;information est encadr\u00e9 par des proc\u00e9dures. Ces proc\u00e9dures visent \u00e0 garantir l&#8217;int\u00e9grit\u00e9 des informations trait\u00e9es (refl\u00e9tant la r\u00e9alit\u00e9 et l&#8217;exhaustivit\u00e9 des flux physiques et financiers de l&#8217;entreprise et de son patrimoine). Le syst\u00e8me informatique n&#8217;est qu&#8217;un moyen d&#8217;automatiser, de faciliter et de contr\u00f4ler le fonctionnement du syst\u00e8me d&#8217;information. A ce titre, le param\u00e9trage du syst\u00e8me informatique doit r\u00e9pondre aux m\u00eames exigences de s\u00e9curit\u00e9, aux m\u00eames proc\u00e9dures que celles encadrant le syst\u00e8me d&#8217;information. Les pr\u00e9rogatives, les habilitations, les fonctions accord\u00e9es dans les fiches de poste de chacun des salari\u00e9s d&#8217;une organisation doivent \u00eatre fid\u00e8lement retranscrites par le syst\u00e8me informatique sans ajout ni retrait, notamment par la d\u00e9finition des droits d&#8217;acc\u00e8s aux logiciels et bases de donn\u00e9es.<\/p>\n<p style=\"text-align: justify;\">Lorsque le commissaire aux comptes aborde l&#8217;\u00e9tude du syst\u00e8me d&#8217;information, l&#8217;une de ses pr\u00e9occupations sera de s&#8217;assurer de l&#8217;ad\u00e9quation entre les droits d&#8217;acc\u00e8s du syst\u00e8me informatique et les habilitations d\u00e9finies dans les fiches de poste. Par exemple, un employ\u00e9 charg\u00e9 de la facturation client ne devrait en tout \u00e9tat de cause pas avoir acc\u00e8s \u00e0 l&#8217;enregistrement des encaissements. Il s&#8217;agira donc de v\u00e9rifier que le logiciel de comptabilit\u00e9 ne permet pas \u00e0 cet utilisateur d&#8217;enregistrer des \u00e9critures autres que les factures clients. Dans le cas o\u00f9 le param\u00e9trage du syst\u00e8me informatique offrirait des droits sup\u00e9rieurs (ce qui constituerait une anomalie), le commissaire aux comptes appr\u00e9cierait les risques encourus par l&#8217;entreprise et \u00e9mettrait les recommandations ad\u00e9quates.<\/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=\"Le%20syst%C3%A8me%20informatique%20miroir%20du%20syst%C3%A8me%20d%E2%80%99information\";<\/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 fonctionnement du syst\u00e8me d&#8217;information est encadr\u00e9 par des proc\u00e9dures. Ces proc\u00e9dures visent \u00e0 garantir l&#8217;int\u00e9grit\u00e9 des informations trait\u00e9es (refl\u00e9tant la r\u00e9alit\u00e9 et l&#8217;exhaustivit\u00e9 des flux physiques et financiers de l&#8217;entreprise et de son patrimoine). Le syst\u00e8me informatique n&#8217;est qu&#8217;un moyen d&#8217;automatiser, de faciliter et de contr\u00f4ler le fonctionnement du syst\u00e8me d&#8217;information. A ce titre, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=156\" class=\"more-link\">Continue reading &lsquo;Le syst\u00e8me informatique miroir du syst\u00e8me d\u2019information&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=\"Le%20syst%C3%A8me%20informatique%20miroir%20du%20syst%C3%A8me%20d%E2%80%99information\";<\/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":[7,10,6,24,33],"tags":[23,1622,17,45,43,44,1624,1627],"class_list":["post-156","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-interne","category-mission-du-commissaire-aux-comptes","category-systeme-dinformation","category-systeme-informatique","tag-audit","tag-controle-interne","tag-demarche-daudit","tag-fiches-de-poste","tag-integrite-des-donnees","tag-separation-des-fonctions","tag-systeme-dinformation","tag-systeme-informatique"],"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\/156","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=156"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/156\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}