{"id":8455,"date":"2019-11-12T06:23:35","date_gmt":"2019-11-12T05:23:35","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8455"},"modified":"2020-01-18T22:32:11","modified_gmt":"2020-01-18T21:32:11","slug":"lutte-contre-le-blanchiment-et-le-financement-du-terrorisme-publication-du-rapport-danalyse-nationale-des-risques-du-colb-et-mise-a-jour-de-la-nep-9605","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8455","title":{"rendered":"Lutte contre le blanchiment et le financement du terrorisme : publication du rapport d&#8217;analyse nationale des risques du COLB et mise \u00e0 jour de la NEP 9605"},"content":{"rendered":"<p style=\"text-align: justify;\">La lutte contre le blanchiment et le financement du terrorisme conna\u00eet deux actualit\u00e9s : la publication du rapport du COLB et la r\u00e9vision de la NEP 9605.<\/p>\n<p style=\"text-align: justify;\">Le Conseil d&#8217;orientation de la lutte contre le blanchiment de capitaux et le financement du terrorisme (COLB) a publi\u00e9, le 20 septembre 2019, son rapport d&#8217;analyse nationale des risques, qui identifie, \u00e0 l&#8217;\u00e9chelle nationale, les principales menaces, vuln\u00e9rabilit\u00e9s et le niveau de risque qui en d\u00e9coule.<a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8457\" rel=\"attachment wp-att-8457\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8457\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C.jpeg\" alt=\"Logo H3C\" width=\"1215\" height=\"242\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C.jpeg 1215w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C-300x60.jpeg 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C-768x153.jpeg 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C-1024x204.jpeg 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/logoH3C-730x145.jpeg 730w\" sizes=\"auto, (max-width: 1215px) 100vw, 1215px\" \/><\/a>Ce document, \u00e0 l&#8217;\u00e9laboration duquel le H3C (Haut Conseil du Commissariat aux Comptes) a particip\u00e9, permet une meilleure compr\u00e9hension des risques en mati\u00e8re de blanchiment de capitaux et de financement du terrorisme en France et rappelle les obligations qui en d\u00e9coulent pour les professionnels assujettis, au nombre desquels figurent les commissaires aux comptes. Il montre que la pr\u00e9sence d&#8217;un commissaire aux comptes est identifi\u00e9e comme une mesure d&#8217;att\u00e9nuation du risque inh\u00e9rent \u00e0 certains secteurs d&#8217;activit\u00e9.<\/p>\n<p style=\"text-align: justify;\">La mobilisation des commissaires aux comptes dans la lutte contre le blanchiment et le financement du terrorisme constitue en cons\u00e9quence un rouage indispensable de la politique nationale de pr\u00e9vention et de d\u00e9tection de la criminalit\u00e9 financi\u00e8re.<\/p>\n<p style=\"text-align: justify;\">La Norme d\u2019Exercice Professionnel (NEP) 9605 relative aux obligations du commissaire aux comptes en mati\u00e8re de lutte contre le blanchiment des capitaux et le financement du terrorisme, adopt\u00e9e par le Haut Conseil du commissariat aux comptes le 10 octobre 2019, est homologu\u00e9e par arr\u00eat\u00e9 du 24 octobre 2019.<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"http:\/\/h3c.org\/fiches\/COLB.htm\" target=\"_blank\" rel=\"noopener noreferrer\">site du H3C (rapport du COLB)<\/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=\"Lutte%20contre%20le%20blanchiment%20et%20le%20financement%20du%20terrorisme%20%3A%20publication%20du%20rapport%20d%27analyse%20nationale%20des%20risques%20du%20COLB%20et%20mise%20%C3%A0%20jour%20de%20la%20NEP%209605\";<\/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 lutte contre le blanchiment et le financement du terrorisme conna\u00eet deux actualit\u00e9s : la publication du rapport du COLB et la r\u00e9vision de la NEP 9605. Le Conseil d&#8217;orientation de la lutte contre le blanchiment de capitaux et le financement du terrorisme (COLB) a publi\u00e9, le 20 septembre 2019, son rapport d&#8217;analyse nationale des &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8455\" class=\"more-link\">Continue reading &lsquo;Lutte contre le blanchiment et le financement du terrorisme : publication du rapport d&#8217;analyse nationale des risques du COLB et mise \u00e0 jour de la NEP 9605&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=\"Lutte%20contre%20le%20blanchiment%20et%20le%20financement%20du%20terrorisme%20%3A%20publication%20du%20rapport%20d%27analyse%20nationale%20des%20risques%20du%20COLB%20et%20mise%20%C3%A0%20jour%20de%20la%20NEP%209605\";<\/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":[551,7,6,21,469,543],"tags":[2104,2099,2098,343,2101,2100,298,2103,1623,2102,301,552],"class_list":["post-8455","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-breves","category-mission-du-commissaire-aux-comptes","category-nep","category-reglementation-et-demarche-daudit","category-secteurs-dactivite","tag-arrete-du-24-octobre-2019","tag-blanchiment-de-capitaux","tag-colb","tag-commissaires-aux-comptes","tag-criminalite-financiere","tag-financement-du-terrorisme","tag-h3c","tag-homologation","tag-nep","tag-nep-9605","tag-normes-dexercice-professionnel","tag-risque-inherent"],"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\/8455","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=8455"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8455\/revisions"}],"predecessor-version":[{"id":8459,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8455\/revisions\/8459"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}