{"id":282,"date":"2009-02-13T02:06:24","date_gmt":"2009-02-13T01:06:24","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=282"},"modified":"2011-09-21T01:11:17","modified_gmt":"2011-09-20T23:11:17","slug":"credibilite-des-professionnels-du-chiffre%e2%80%a6-et-du-droit","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=282","title":{"rendered":"Cr\u00e9dibilit\u00e9 des professionnels du chiffre\u2026 et du droit"},"content":{"rendered":"<p style=\"text-align: justify;\">Les diff\u00e9rents scandales financiers des ann\u00e9es pass\u00e9es (dont les plus retentissants auront \u00e9t\u00e9 ENRON, PARMALAT, KERVIEL d\u00e9but 2008, MADOFF fin 2008) ont eu des origines diff\u00e9rentes mais ont tous pr\u00e9sent\u00e9 des similitudes : opacit\u00e9s des march\u00e9s ou des m\u00e9thodes comptables et juridiques employ\u00e9es, contournement des proc\u00e9dures le tout en vue de tromper les investisseurs ou le public. Les diff\u00e9rentes instances de contr\u00f4les (auditeur interne, commissaire aux comptes, commission bancaire, AMF&#8230;) ont \u00e9t\u00e9 bern\u00e9es elles aussi. Les processus clefs ont pu \u00eatre parfaitement ma\u00eetris\u00e9s mais la complexit\u00e9 des flux (notamment des produits financiers) finit par rendre incompr\u00e9hensible leur retranscription comptable des dirigeants et des contr\u00f4leurs.<\/p>\n<p style=\"text-align: justify;\">Afin de r\u00e9tablir la transparence que les agents \u00e9conomiques sont en droit d&#8217;attendre, nous avons assist\u00e9 \u00e0 un renforcement de l&#8217;arsenal l\u00e9gislatif (SARBANES OXLEY, LSF&#8230;) consacrant l&#8217;\u00e9valuation du contr\u00f4le interne. En contrepartie, les auditeurs l\u00e9gaux donnent plus l&#8217;impression (du point de vue de certains chefs d&#8217;entreprise) de remplir des questionnaires passepartout et d&#8217;ouvrir le parapluie avec des lettres d&#8217;affirmation \u00e0 rallonge alors qu&#8217;ils doivent essayer d&#8217;apporter de la valeur ajout\u00e9e \u00e0 l&#8217;entit\u00e9 audit\u00e9e. Il est n\u00e9cessaire de retourner aux fondamentaux et notamment au bon sens et \u00e0 la r\u00e9flexion.<\/p>\n<p style=\"text-align: justify;\">D&#8217;autant qu&#8217;il y aura toujours des petits malins qui parviendront \u00e0 contourner les r\u00e8gles \u00e0 leur profit.<\/p>\n<p style=\"text-align: justify;\">Un sursaut de la part des acteurs concern\u00e9s est souhaitable. La cr\u00e9dibilit\u00e9 des chefs d&#8217;entreprise et des auditeurs vis-\u00e0-vis des salari\u00e9s&#8230; et des citoyens est en jeu.<\/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=\"Cr%C3%A9dibilit%C3%A9%20des%20professionnels%20du%20chiffre%E2%80%A6%20et%20du%20droit\";<\/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 diff\u00e9rents scandales financiers des ann\u00e9es pass\u00e9es (dont les plus retentissants auront \u00e9t\u00e9 ENRON, PARMALAT, KERVIEL d\u00e9but 2008, MADOFF fin 2008) ont eu des origines diff\u00e9rentes mais ont tous pr\u00e9sent\u00e9 des similitudes : opacit\u00e9s des march\u00e9s ou des m\u00e9thodes comptables et juridiques employ\u00e9es, contournement des proc\u00e9dures le tout en vue de tromper les investisseurs ou &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=282\" class=\"more-link\">Continue reading &lsquo;Cr\u00e9dibilit\u00e9 des professionnels du chiffre\u2026 et du droit&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=\"Cr%C3%A9dibilit%C3%A9%20des%20professionnels%20du%20chiffre%E2%80%A6%20et%20du%20droit\";<\/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":[7,10,4,6],"tags":[14,1622,16,17,75,1621,78,13,77,79,76,80,12,11,15,81],"class_list":["post-282","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-interne","category-fraude","category-mission-du-commissaire-aux-comptes","tag-confiance","tag-controle-interne","tag-crise-financiere","tag-demarche-daudit","tag-enron","tag-fraude","tag-kerviel","tag-lsf","tag-madoff","tag-methodes-comptables","tag-parmalat","tag-processus-clefs","tag-sarbanes-oxley","tag-scandales-financiers","tag-securite-financiere","tag-transparence"],"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\/282","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=282"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/282\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}