{"id":660,"date":"2011-06-12T22:53:20","date_gmt":"2011-06-12T20:53:20","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=660"},"modified":"2011-09-18T01:50:02","modified_gmt":"2011-09-17T23:50:02","slug":"audit-de-donnees-de-l%e2%80%99usage-du-vba-d%e2%80%99excel-en-commissariat-aux-comptes","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=660","title":{"rendered":"Audit de donn\u00e9es : de l\u2019usage du VBA d\u2019EXCEL en commissariat aux comptes"},"content":{"rendered":"<p style=\"text-align: justify;\">La Revue Fran\u00e7aise de Comptabilit\u00e9 publiera dans son num\u00e9ro de juillet prochain un article que j\u2019ai r\u00e9dig\u00e9 et qui traite de l\u2019analyse de donn\u00e9es \u00e0 l\u2019aide du langage VBA d\u2019EXCEL. Cet article s\u2019efforcera, au travers d\u2019un exemple de programme d\u2019audit \u00e9crit en VBA, de d\u00e9montrer la puissance de ce langage de programmation. Je n\u2019en dis pas plus pour le moment, gardons le suspens\u2026<\/p>\n<p style=\"text-align: justify;\">Cet article s\u2019inscrit dans la continuit\u00e9 de celui que la revue a publi\u00e9 en juin 2010 (RFC n\u00b0 433). Dans cet article intitul\u00e9 \u00ab Contr\u00f4le des comptes par le commissaire aux comptes \u00e0 l\u2019aide de l\u2019analyse de donn\u00e9es \u00bb, je proposais d\u2019initier le lecteur \u00e0 l\u2019usage du SQL pour d\u00e9tecter les anomalies dans une balance g\u00e9n\u00e9rale et les \u00e9tats financiers. Je vous propose de le (re)d\u00e9couvrir ici : <a href=\"http:\/\/www.auditsi.eu\/?p=400\">http:\/\/www.auditsi.eu\/?p=400<\/a>.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">Je vous donne donc rendez-vous dans la RFC de juillet prochain.<\/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=\"Audit%20de%20donn%C3%A9es%20%3A%20de%20l%E2%80%99usage%20du%20VBA%20d%E2%80%99EXCEL%20en%20commissariat%20aux%20comptes\";<\/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 Fran\u00e7aise de Comptabilit\u00e9 publiera dans son num\u00e9ro de juillet prochain un article que j\u2019ai r\u00e9dig\u00e9 et qui traite de l\u2019analyse de donn\u00e9es \u00e0 l\u2019aide du langage VBA d\u2019EXCEL. Cet article s\u2019efforcera, au travers d\u2019un exemple de programme d\u2019audit \u00e9crit en VBA, de d\u00e9montrer la puissance de ce langage de programmation. Je n\u2019en dis &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=660\" class=\"more-link\">Continue reading &lsquo;Audit de donn\u00e9es : de l\u2019usage du VBA d\u2019EXCEL en commissariat aux comptes&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=\"Audit%20de%20donn%C3%A9es%20%3A%20de%20l%E2%80%99usage%20du%20VBA%20d%E2%80%99EXCEL%20en%20commissariat%20aux%20comptes\";<\/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],"tags":[166,413,1636,412,1641],"class_list":["post-660","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-breves","tag-analyse-de-donnees","tag-programme-daudit","tag-revue-francaise-de-comptabilite","tag-rfc","tag-vba"],"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\/660","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=660"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/660\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}