{"id":1581,"date":"2012-03-04T19:34:12","date_gmt":"2012-03-04T17:34:12","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=1581"},"modified":"2014-06-08T13:19:58","modified_gmt":"2014-06-08T11:19:58","slug":"odd-it-premier-bilan-apres-pres-deux-mois-dutilisation","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=1581","title":{"rendered":"ODD-IT : Premier bilan apr\u00e8s deux mois d\u2019utilisation"},"content":{"rendered":"<p style=\"text-align: justify;\">Nous avons achet\u00e9 une licence ODD-IT il y a deux mois. Nous l\u2019utilisons dans le cadre de nos travaux de commissariat aux comptes (int\u00e9rim, contr\u00f4le des comptes). Il est maintenant partie int\u00e9grante de nos programmes de travail. Nous soumettons les donn\u00e9es informatiques obtenues des entit\u00e9s audit\u00e9es (journaux comptables, \u00e9tats de stocks, fichiers de paye\u2026) \u00e0 diff\u00e9rentes batteries de tests.<\/p>\n<p style=\"text-align: justify;\">D\u00e8s les premi\u00e8res utilisations, nous avons relev\u00e9 des anomalies potentielles dans les donn\u00e9es test\u00e9es ; anomalies que nous n\u2019aurions pas d\u00e9cel\u00e9es sans outil d\u2019analyse :<\/p>\n<p style=\"text-align: justify;\">&#8211; Fichiers de paye : doublons de RIB, num\u00e9ros de s\u00e9curit\u00e9 sociale non conformes,<\/p>\n<p style=\"text-align: justify;\">&#8211; Journaux d\u2019achat et de vente : d\u00e9tection d\u2019inversions HT \/ TVA, taux de TVA non conformes.<\/p>\n<p style=\"text-align: justify;\">La plupart des anomalies\u00a0a trouv\u00e9 une explication logique, pour les autres cas, il s\u2019est agi d\u2019erreurs de saisie.<\/p>\n<p style=\"text-align: justify;\">ODD-IT permet de d\u00e9tecter des erreurs ou anomalies par rapport \u00e0 des r\u00e8gles de contr\u00f4le interne, d&#8217;accro\u00eetre la panoplie d&#8217;outils du commissaire aux comptes et la taille des \u00e9chantillons sond\u00e9s (voire de pratiquer\u00a0le full audit), de documenter les travaux sur l\u2019approche du risque de fraude, de justifier la bonne application des NEP (impr\u00e9visibilit\u00e9 des contr\u00f4les, \u00e9chantillonnage statistique\u2026) tout en apportant la valeur ajout\u00e9e attendue par nos clients.<\/p>\n<p style=\"text-align: justify;\">Pour conclure, notre exp\u00e9rience de cet outil est tr\u00e8s positive, son utilisation tr\u00e8s simple (int\u00e9gr\u00e9 \u00e0 Excel), il est ais\u00e9 \u00e0 ma\u00eetriser, les r\u00e9sultats des tests apparaissent instantan\u00e9ment. Nous appr\u00e9cions la rapidit\u00e9 des traitements qui nous permettent d\u2019effectuer des tests plus vari\u00e9s et d\u2019accro\u00eetre le niveau de valeur ajout\u00e9e de nos missions d\u2019audit.<\/p>\n<p style=\"text-align: justify;\">A noter : l\u2019usage de cet outil est profitable \u00e9galement en expertise-comptable (dossiers de r\u00e9vision) ; par ailleurs, il est possible de tester le produit 15 jours avant l\u2019achat.<\/p>\n<p style=\"text-align: justify;\">Une rapide pr\u00e9sentation de ce module d\u2019analyse de donn\u00e9es pour Excel est disponible ici : <a href=\"http:\/\/www.auditsi.eu\/?p=1373\">http:\/\/www.auditsi.eu\/?p=1373<\/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=\"ODD-IT%20%3A%20Premier%20bilan%20apr%C3%A8s%20deux%20mois%20d%E2%80%99utilisation\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Nous avons achet\u00e9 une licence ODD-IT il y a deux mois. Nous l\u2019utilisons dans le cadre de nos travaux de commissariat aux comptes (int\u00e9rim, contr\u00f4le des comptes). Il est maintenant partie int\u00e9grante de nos programmes de travail. Nous soumettons les donn\u00e9es informatiques obtenues des entit\u00e9s audit\u00e9es (journaux comptables, \u00e9tats de stocks, fichiers de paye\u2026) \u00e0 &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=1581\" class=\"more-link\">Continue reading &lsquo;ODD-IT : Premier bilan apr\u00e8s deux mois d\u2019utilisation&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=\"ODD-IT%20%3A%20Premier%20bilan%20apr%C3%A8s%20deux%20mois%20d%E2%80%99utilisation\";<\/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":[551,50,7,40,10,472,800,490,508,181,48,8,4,49,6,21,470],"tags":[166,126,527,1634,522,1632,1622,41,1651,303,1648,1639,17,168,184,439,127,1633,169,801,52,1621,417,20,640,803,360,1382,1623,394,301,518,637,26,802,348],"class_list":["post-1581","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-audit-de-donnees","category-breves","category-controle-des-comptes","category-controle-interne","category-cycle-clients-controle-des-comptes","category-cycle-fiscalite","category-cycle-fournisseurs-controle-des-comptes","category-cycle-personnel","category-cycle-stocks","category-excel","category-extractions-de-donnees","category-fraude","category-logiciels-daudit","category-mission-du-commissaire-aux-comptes","category-nep","category-techniques-daudit","tag-analyse-de-donnees","tag-appreciation-du-risque-de-fraude","tag-approche-des-risques","tag-audit-de-donnees","tag-clef-de-controle","tag-controle-des-comptes","tag-controle-interne","tag-cycle-clients","tag-cycle-fiscalite","tag-cycle-fournisseurs","tag-cycle-personnel","tag-cycle-stocks","tag-demarche-daudit","tag-detection-des-anomalies","tag-documentation-des-travaux","tag-doublons","tag-echantillonnage","tag-excel","tag-exception-a-des-regles","tag-expertise-comptable","tag-exploitation-des-donnees","tag-fraude","tag-full-audit","tag-imprevisibilite","tag-inversion-de-tvaht","tag-journaux-comptables","tag-logiciel-daudit","tag-mise-en-forme","tag-nep","tag-nep-240","tag-normes-dexercice-professionnel","tag-numero-de-securite-sociale","tag-odd-it","tag-prevention-de-la-fraude","tag-rib","tag-valeur-ajoutee"],"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\/1581","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=1581"}],"version-history":[{"count":23,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1581\/revisions"}],"predecessor-version":[{"id":4911,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/1581\/revisions\/4911"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}