{"id":4111,"date":"2013-11-17T19:22:07","date_gmt":"2013-11-17T17:22:07","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4111"},"modified":"2015-02-15T09:16:33","modified_gmt":"2015-02-15T08:16:33","slug":"respect-des-nep-daudit-grace-a-excel","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4111","title":{"rendered":"Respect des NEP d&#8217;audit gr\u00e2ce \u00e0 Excel"},"content":{"rendered":"<p style=\"text-align: justify;\">La revue Ouverture (\u00e9manation du syndicat ECF) publie une s\u00e9rie d&#8217;articles sur l&#8217;audit de donn\u00e9es intitul\u00e9e &#8220;Respect des NEP d&#8217;audit gr\u00e2ce \u00e0 Excel&#8221;.<\/p>\n<p style=\"text-align: justify;\">L&#8217;analyse de donn\u00e9es ne substitue pas aux observations physiques ou aux m\u00e9thodes de contr\u00f4le habituelles, c&#8217;est au contraire une m\u00e9thode d&#8217;audit compl\u00e9mentaire. Cet article rappelle juste \u00e0 propos que l&#8217;audit de donn\u00e9es ne n\u00e9cessite pas obligatoirement des logiciels d&#8217;analyse sp\u00e9cialis\u00e9s tels ACL ou IDEA mais qu&#8217;un tableur comme EXCEL satisfait \u00e0 la plupart des besoins de l&#8217;auditeur ; position que je d\u00e9fends r\u00e9guli\u00e8rement sur ce blog.<\/p>\n<p style=\"text-align: justify;\">La premi\u00e8re partie, publi\u00e9e dans le n\u00b0 93 (septembre 2013), pr\u00e9sente :<\/p>\n<ul>\n<li>la r\u00e9cup\u00e9ration des donn\u00e9es de donn\u00e9es externes (fichiers ASCII, PRN&#8230;) \u00e0 l&#8217;aide de l&#8217;assistant d&#8217;importation d&#8217;Excel,<\/li>\n<li>l&#8217;extraction de donn\u00e9es depuis une base de donn\u00e9es.<\/li>\n<\/ul>\n<p><a title=\"S\u00e9rie d'articles Ma\u00eetriser Excel\" href=\"http:\/\/www.auditsi.eu\/?p=4475\">D\u00e9couvrir la s\u00e9rie d\u2019articles Ma\u00eetriser Excel<\/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=\"Respect%20des%20NEP%20d%27audit%20gr%C3%A2ce%20%C3%A0%20Excel\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La revue Ouverture (\u00e9manation du syndicat ECF) publie une s\u00e9rie d&#8217;articles sur l&#8217;audit de donn\u00e9es intitul\u00e9e &#8220;Respect des NEP d&#8217;audit gr\u00e2ce \u00e0 Excel&#8221;. L&#8217;analyse de donn\u00e9es ne substitue pas aux observations physiques ou aux m\u00e9thodes de contr\u00f4le habituelles, c&#8217;est au contraire une m\u00e9thode d&#8217;audit compl\u00e9mentaire. Cet article rappelle juste \u00e0 propos que l&#8217;audit de donn\u00e9es &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4111\" class=\"more-link\">Continue reading &lsquo;Respect des NEP d&#8217;audit gr\u00e2ce \u00e0 Excel&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=\"Respect%20des%20NEP%20d%27audit%20gr%C3%A2ce%20%C3%A0%20Excel\";<\/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":[31,50,40,10,48,8,21],"tags":[940,1634,1224,1633,22,985,1623,1223,1225],"class_list":["post-4111","post","type-post","status-publish","format-standard","hentry","category-articles-de-magazine-journal","category-audit-de-donnees","category-controle-des-comptes","category-controle-interne","category-excel","category-extractions-de-donnees","category-nep","tag-ascii","tag-audit-de-donnees","tag-ecf","tag-excel","tag-extraction-de-donnees","tag-importation-de-donnees","tag-nep","tag-ouverture","tag-prn"],"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\/4111","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=4111"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4111\/revisions"}],"predecessor-version":[{"id":5874,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4111\/revisions\/5874"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}