{"id":8577,"date":"2020-01-12T12:43:47","date_gmt":"2020-01-12T11:43:47","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8577"},"modified":"2020-01-12T12:47:53","modified_gmt":"2020-01-12T11:47:53","slug":"8577","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8577","title":{"rendered":"Contr\u00f4le fiscal informatis\u00e9 : comment s&#8217;y pr\u00e9parer ?"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;Acad\u00e9mie des Sciences techniques comptables et financi\u00e8res a publi\u00e9 un document tr\u00e8s int\u00e9ressant intitul\u00e9 &#8220;Contr\u00f4le fiscal informatis\u00e9 : comment s&#8217;y pr\u00e9parer ?&#8221;. Ce document est ant\u00e9rieur au FEC (avril 2011) mais ses pr\u00e9conisations sont toujours d&#8217;actualit\u00e9.<\/p>\n<p style=\"text-align: justify;\">L\u2019administration fiscale a pr\u00e9cis\u00e9 (de 2006 \u00e0 2008) le cadre des contr\u00f4les des comptabilit\u00e9s informatis\u00e9es et les principales r\u00e8gles aff\u00e9rentes \u00e0 la tenue de comptabilit\u00e9s informatis\u00e9es sinc\u00e8res, r\u00e9guli\u00e8res et probantes. L\u2019entreprise contr\u00f4l\u00e9e doit \u00eatre \u00e0 m\u00eame de fournir sur la p\u00e9riode contr\u00f4l\u00e9e les donn\u00e9es et traitements issus, non seulement de la comptabilit\u00e9 g\u00e9n\u00e9rale, mais aussi de toute application informatique susceptible de justifier, m\u00eame indirectement, les r\u00e9sultats et d\u00e9clarations.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8579\" rel=\"attachment wp-att-8579\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8579\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/CFCI-Cahier-20-Acad\u00e9mie.png\" alt=\"CFCI Cahier 20 Acad\u00e9mie\" width=\"679\" height=\"657\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/CFCI-Cahier-20-Acad\u00e9mie.png 679w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/CFCI-Cahier-20-Acad\u00e9mie-300x290.png 300w\" sizes=\"auto, (max-width: 679px) 100vw, 679px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Afin d\u2019en garantir la valeur probante et l\u2019acc\u00e8s ult\u00e9rieur, ces donn\u00e9es et traitements doivent respecter des r\u00e8gles d\u2019archivage sp\u00e9cifiques.<\/p>\n<p style=\"text-align: justify;\">Ainsi, le v\u00e9rificateur peut par exemple contr\u00f4ler de fa\u00e7on exhaustive les donn\u00e9es issues du syst\u00e8me d\u2019information afin de s\u2019assurer du respect des obligations en mati\u00e8re de TVA et de mention sur factures, et ce sur l\u2019ensemble de la p\u00e9riode de contr\u00f4le. Les sanctions en cas de non-respect de ces dispositions sont importantes et le risque existe pour l\u2019entreprise de se voir rejeter la comptabilit\u00e9, faute de valeur probante, ou d\u2019une opposition \u00e0 contr\u00f4le fiscal, au cas o\u00f9 les donn\u00e9es et traitements ne seraient pas disponibles.<\/p>\n<p style=\"text-align: justify;\">Le groupe de travail de l\u2019<a href=\"https:\/\/www.lacademie.info\">Acad\u00e9mie<\/a> s\u2019est attach\u00e9 \u00e0 restituer les principaux enjeux pour les entreprises, proposer une d\u00e9marche de pr\u00e9paration \u00e0 ces contr\u00f4les et mettre en \u00e9vidence la valeur ajout\u00e9e que peut tirer l\u2019entreprise d\u2019une telle approche : am\u00e9lioration du syst\u00e8me d\u2019information, renforcement du contr\u00f4le interne, nouvelles pistes d\u2019\u00e9conomies fiscales, s\u00e9curisation des comptes et d\u00e9clarations, etc&#8230;<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.lacademie.info\/le-controle-fiscal-informatise-comment-s-y-preparer\">Se rendre sur la page de l&#8217;Acad\u00e9mie<\/a><\/p>\n<p>Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=fec\">tous les articles sur le Fichier des \u00e9critures comptables (FEC)<\/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=\"Contr%C3%B4le%20fiscal%20informatis%C3%A9%20%3A%20comment%20s%27y%20pr%C3%A9parer%20%3F\";<\/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;Acad\u00e9mie des Sciences techniques comptables et financi\u00e8res a publi\u00e9 un document tr\u00e8s int\u00e9ressant intitul\u00e9 &#8220;Contr\u00f4le fiscal informatis\u00e9 : comment s&#8217;y pr\u00e9parer ?&#8221;. Ce document est ant\u00e9rieur au FEC (avril 2011) mais ses pr\u00e9conisations sont toujours d&#8217;actualit\u00e9. L\u2019administration fiscale a pr\u00e9cis\u00e9 (de 2006 \u00e0 2008) le cadre des contr\u00f4les des comptabilit\u00e9s informatis\u00e9es et les principales r\u00e8gles &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8577\" class=\"more-link\">Continue reading &lsquo;Contr\u00f4le fiscal informatis\u00e9 : comment s&#8217;y pr\u00e9parer ?&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=\"Contr%C3%B4le%20fiscal%20informatis%C3%A9%20%3A%20comment%20s%27y%20pr%C3%A9parer%20%3F\";<\/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":[10,800,29,469],"tags":[1990,1340,510,1622,1176,1214,55,1271,2111,2110,1200],"class_list":["post-8577","post","type-post","status-publish","format-standard","hentry","category-controle-interne","category-cycle-fiscalite","category-livres-ouvrages","category-reglementation-et-demarche-daudit","tag-academie-des-sciences-techniques-comptables-et-financieres","tag-cfci","tag-controle-fiscal","tag-controle-interne","tag-mentions-obligatoires-sur-les-factures","tag-rejet-de-comptabilite","tag-securisation","tag-tva","tag-valeur","tag-valeur-probante","tag-verification-des-comptabilites-informatisees"],"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\/8577","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=8577"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8577\/revisions"}],"predecessor-version":[{"id":8583,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8577\/revisions\/8583"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}