{"id":421,"date":"2010-08-09T16:32:53","date_gmt":"2010-08-09T15:32:53","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=421"},"modified":"2014-02-16T13:48:42","modified_gmt":"2014-02-16T11:48:42","slug":"detection-d%e2%80%99une-rupture-dans-une-sequence-de-numerotation","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=421","title":{"rendered":"D\u00e9tection d\u2019une rupture dans une s\u00e9quence de num\u00e9rotation"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;absence de \u00ab trou \u00bb dans la num\u00e9rotation des pi\u00e8ces comptables est une des r\u00e8gles prescrites par la r\u00e9glementation comptable. En effet, la rupture dans la s\u00e9quence de num\u00e9rotation est r\u00e9v\u00e9latrice de la suppression de pi\u00e8ces comptables, ce qui d&#8217;un point de vue fiscale est prohib\u00e9 et du point de vue de l&#8217;auditeur met en lumi\u00e8re une d\u00e9faillance potentielle dans les proc\u00e9dures.<\/p>\n<p style=\"text-align: justify;\">Dans la note ci-apr\u00e8s, je d\u00e9cris comment d\u00e9celer des ruptures de s\u00e9quence \u00e0 l&#8217;aide d&#8217;une requ\u00eate SQL.<\/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=\"D%C3%A9tection%20d%E2%80%99une%20rupture%20dans%20une%20s%C3%A9quence%20de%20num%C3%A9rotation\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L&#8217;absence de \u00ab trou \u00bb dans la num\u00e9rotation des pi\u00e8ces comptables est une des r\u00e8gles prescrites par la r\u00e9glementation comptable. En effet, la rupture dans la s\u00e9quence de num\u00e9rotation est r\u00e9v\u00e9latrice de la suppression de pi\u00e8ces comptables, ce qui d&#8217;un point de vue fiscale est prohib\u00e9 et du point de vue de l&#8217;auditeur met en &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=421\" class=\"more-link\">Continue reading &lsquo;D\u00e9tection d\u2019une rupture dans une s\u00e9quence de num\u00e9rotation&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=\"D%C3%A9tection%20d%E2%80%99une%20rupture%20dans%20une%20s%C3%A9quence%20de%20num%C3%A9rotation\";<\/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":[50,39,46,282,24,33,470],"tags":[1634,1631,52,43,57,180,1627],"class_list":["post-421","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-cas-pratiques","category-integrite-des-donnees-systeme-informatique","category-sql","category-systeme-dinformation","category-systeme-informatique","category-techniques-daudit","tag-audit-de-donnees","tag-cas-pratiques","tag-exploitation-des-donnees","tag-integrite-des-donnees","tag-requete-sql","tag-rupture-de-sequence","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\/421","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=421"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/421\/revisions"}],"predecessor-version":[{"id":4568,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/421\/revisions\/4568"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}