{"id":250,"date":"2009-01-26T13:45:56","date_gmt":"2009-01-26T12:45:56","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=250"},"modified":"2011-09-20T13:25:35","modified_gmt":"2011-09-20T11:25:35","slug":"250","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=250","title":{"rendered":"Utilisation des bases de donn\u00e9es par l&#8217;auditeur"},"content":{"rendered":"<p style=\"text-align: justify;\">Les syst\u00e8mes d&#8217;information g\u00e8rent une multitude d&#8217;informations (commerciales, comptables, techniques&#8230;). Les informations sont stock\u00e9es dans des fichiers, les bases de donn\u00e9es. Il y a quelques ann\u00e9es encore, les bases de donn\u00e9es n&#8217;\u00e9taient pas normalis\u00e9es. Chaque \u00e9diteur de logiciel disposait de son propre format de base de donn\u00e9es (l&#8217;on parle alors de format propri\u00e9taire), ce qui ne facilitait ni les \u00e9change de donn\u00e9es ni la transition entre syst\u00e8mes informatiques. On assiste depuis plusieurs ann\u00e9es \u00e0 une standardisation des bases de donn\u00e9es (SQL, ACCESS, ORACLE&#8230;). Cette uniformisation grandissante facilite les extractions de donn\u00e9es et les interfa\u00e7ages, notamment pour travaux d&#8217;audit et d&#8217;analyse de donn\u00e9es (contr\u00f4le de gestion, tableaux de bord, situations comptables&#8230;).<\/p>\n<p style=\"text-align: justify;\">Les extractions de donn\u00e9es et les interfa\u00e7ages peuvent s&#8217;\u00e9tablir \u00e0 partir de requ\u00eates SQL. Ces traitements sont parfaitement programmables une fois pour toutes et appara\u00eetre totalement transparents pour l&#8217;utilisateur final&#8230; souvent profane en la mati\u00e8re. La plupart des logiciels modernes utilisent des bases de donn\u00e9es notamment Comptabilit\u00e9 S1 (de Cegid), le logiciel d&#8217;audit AUDITSOFT, pour ne citer qu&#8217;eux.<\/p>\n<p style=\"text-align: justify;\">A titre d&#8217;exemple, voici une copie d&#8217;\u00e9cran d&#8217;une application que j&#8217;ai r\u00e9alis\u00e9e avec AUDITSOFT (base de donn\u00e9es), ACCESS (requ\u00eates SQL) et EXCEL (mise en forme). Pour r\u00e9sumer, les dossiers d&#8217;audit du cabinet sont formalis\u00e9s sur AUDITSOFT. L&#8217;application que j&#8217;ai con\u00e7ue exploite les balances int\u00e9gr\u00e9es dans AUDITSOFT \u00e0 l&#8217;aide de requ\u00eates SQL programm\u00e9es dans ACCESS et dont les r\u00e9sultats sont mis en forme dans EXCEL. Cette application permet d&#8217;effectuer la revue analytique du dossier (\u00e9tats financiers, SIG, tableau des flux de tr\u00e9sorerie, ratios par cycle d&#8217;audit&#8230;) et de commenter et d&#8217;indexer la balance g\u00e9n\u00e9rale (\u00e9ventuellement en r\u00e9seau si le cabinet est \u00e9quip\u00e9).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-254\" title=\"ch-soc\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2009\/01\/ch-soc.jpg\" alt=\"ch-soc\" width=\"538\" height=\"713\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2009\/01\/ch-soc.jpg 538w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2009\/01\/ch-soc-226x300.jpg 226w\" sizes=\"auto, (max-width: 538px) 100vw, 538px\" \/><\/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=\"Utilisation%20des%20bases%20de%20donn%C3%A9es%20par%20l%27auditeur\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les syst\u00e8mes d&#8217;information g\u00e8rent une multitude d&#8217;informations (commerciales, comptables, techniques&#8230;). Les informations sont stock\u00e9es dans des fichiers, les bases de donn\u00e9es. Il y a quelques ann\u00e9es encore, les bases de donn\u00e9es n&#8217;\u00e9taient pas normalis\u00e9es. Chaque \u00e9diteur de logiciel disposait de son propre format de base de donn\u00e9es (l&#8217;on parle alors de format propri\u00e9taire), ce qui &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=250\" class=\"more-link\">Continue reading &lsquo;Utilisation des bases de donn\u00e9es par l&#8217;auditeur&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=\"Utilisation%20des%20bases%20de%20donn%C3%A9es%20par%20l%27auditeur\";<\/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":[50,7,40,8,49,6,33],"tags":[60,23,58,61,59,1632,17,62,1633,52,22,64,57,42,63,1624,1627],"class_list":["post-250","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-breves","category-controle-des-comptes","category-extractions-de-donnees","category-logiciels-daudit","category-mission-du-commissaire-aux-comptes","category-systeme-informatique","tag-access","tag-audit","tag-auditsoft","tag-base-de-donnees","tag-cegid-s1","tag-controle-des-comptes","tag-demarche-daudit","tag-echanges-de-donnees","tag-excel","tag-exploitation-des-donnees","tag-extraction-de-donnees","tag-interface","tag-requete-sql","tag-revue-analytique","tag-standardisation","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\/250","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=250"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/250\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}