{"id":9229,"date":"2020-09-27T07:44:56","date_gmt":"2020-09-27T05:44:56","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9229"},"modified":"2020-09-27T11:49:00","modified_gmt":"2020-09-27T09:49:00","slug":"audit-des-donnees-et-evaluation-des-risques-informatiques-les-ressources-en-ligne-de-la-crcc-de-paris","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9229","title":{"rendered":"Audit des donn\u00e9es et \u00e9valuation des risques informatiques : les ressources en ligne de la CRCC de Paris"},"content":{"rendered":"<p style=\"text-align: justify;\">La CRCC (Compagnie R\u00e9gionale des Commissaires aux Comptes) de Paris a mis en ligne diff\u00e9rents supports traitant de l&#8217;audit des donn\u00e9es et de l&#8217;\u00e9valuation du risque informatique.<\/p>\n<p style=\"text-align: justify;\">Elle propose dans ce cadre trois guides visant \u00e0 rendre accessible \u00e0 tous les professionnels, commissaires aux comptes ou non, la d\u00e9marche d\u2019audit des syst\u00e8mes d\u2019information.<\/p>\n<p><a style=\"text-align: justify;\" href=\"https:\/\/www.auditsi.eu\/?attachment_id=9230\" rel=\"attachment wp-att-9230\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9230\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CRCC-PARIS-Couverture-recueil-tests-audit-donnees.png\" alt=\"CRCC PARIS Couverture recueil tests audit donn\u00e9es\" width=\"648\" height=\"921\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CRCC-PARIS-Couverture-recueil-tests-audit-donnees.png 648w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CRCC-PARIS-Couverture-recueil-tests-audit-donnees-211x300.png 211w\" sizes=\"auto, (max-width: 648px) 100vw, 648px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">AUDIT INFORMATIQUE, TOUS CONCERN\u00c9S : Ce guide \u00e9dit\u00e9 en 2017 et compl\u00e9t\u00e9 en 2019 porte sur les contr\u00f4les g\u00e9n\u00e9raux informatiques (ITGC Information Technology General Controls). Les contr\u00f4les g\u00e9n\u00e9raux informatiques s\u2019appliquent \u00e0 tous les composants, processus et donn\u00e9es des syst\u00e8mes d\u2019une organisation, ou d\u2019un environnement de syst\u00e8mes. Ils ont pour objectif de veiller au d\u00e9veloppement et \u00e0 la mise en \u0153uvre appropri\u00e9s des applications, \u00e0 l\u2019int\u00e9grit\u00e9 et s\u00e9curit\u00e9 des applications, op\u00e9rations et donn\u00e9es, ainsi que des op\u00e9rations informatiques.<\/p>\n<p style=\"text-align: justify;\">AUDIT INFORMATIQUES DES PROCESSUS : CONTR\u00d4LES SP\u00c9CIFIQUES DES APPLICATIONS ET PROCESSUS : Ce guide porte sur les contr\u00f4les applicatifs (ITAC : Information Technology Application Controls). Ces contr\u00f4les visent \u00e0 s\u2019assurer du respect de la qualit\u00e9 et de la s\u00e9curit\u00e9 des donn\u00e9es g\u00e9n\u00e9r\u00e9es ou support\u00e9es par les applications informatiques m\u00e9tier, en particulier celles qui impactent les flux financiers. Ils sont par construction sp\u00e9cifiques \u00e0 chaque application.<\/p>\n<p style=\"text-align: justify;\">AUDIT PAR LES DONN\u00c9ES EN UTILISANT DES OUTILS INFORMATIQUES : Ce recueil de tests d&#8217;audit porte sur les techniques d\u2019audit assist\u00e9es par ordinateur (CAATs : Computer-Aided Audit Tools). Il pr\u00e9sente une biblioth\u00e8que de tests et contr\u00f4les possibles d\u2019audit par les donn\u00e9es, qui est impl\u00e9ment\u00e9 soit dans le cadre de la v\u00e9rification du fonctionnement des processus ou pour r\u00e9aliser des contr\u00f4les dits substantifs bas\u00e9s sur l&#8217;exhaustivit\u00e9 d&#8217;une population \u00e0 auditer.<\/p>\n<p style=\"text-align: justify;\">D&#8217;autres supports permettant d&#8217;\u00e9valuer et de formaliser les risques g\u00e9n\u00e9raux ou informatiques d&#8217;une entit\u00e9 sont propos\u00e9s. Pour m\u00e9moire, en son temps, la CRCC de Lyon avait mis \u00e0 disposition des <a href=\"https:\/\/www.auditsi.eu\/?p=1274\">grilles d&#8217;\u00e9valuation des risques adapt\u00e9es \u00e0 chaque secteur d\u2019activit\u00e9<\/a>.<\/p>\n<p style=\"text-align: justify;\">Pour consulter l&#8217;ensemble de ces guides et bien plus encore, rendez-vous sur le site de la <a href=\"https:\/\/www.crcc-paris.fr\/commissaires-aux-comptes\/mes-ressources\/\">CRCC de Paris<\/a>.<\/p>\n<p>___<\/p>\n<p>Approfondir le sujet de l&#8217;<a href=\"https:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">analyse de donn\u00e9es<\/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=\"Audit%20des%20donn%C3%A9es%20et%20%C3%A9valuation%20des%20risques%20informatiques%20%3A%20les%20ressources%20en%20ligne%20de%20la%20CRCC%20de%20Paris\";<\/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 CRCC (Compagnie R\u00e9gionale des Commissaires aux Comptes) de Paris a mis en ligne diff\u00e9rents supports traitant de l&#8217;audit des donn\u00e9es et de l&#8217;\u00e9valuation du risque informatique. Elle propose dans ce cadre trois guides visant \u00e0 rendre accessible \u00e0 tous les professionnels, commissaires aux comptes ou non, la d\u00e9marche d\u2019audit des syst\u00e8mes d\u2019information. AUDIT INFORMATIQUE, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9229\" class=\"more-link\">Continue reading &lsquo;Audit des donn\u00e9es et \u00e9valuation des risques informatiques : les ressources en ligne de la CRCC de Paris&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%20des%20donn%C3%A9es%20et%20%C3%A9valuation%20des%20risques%20informatiques%20%3A%20les%20ressources%20en%20ligne%20de%20la%20CRCC%20de%20Paris\";<\/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":[551,50,40,472,490,1226,508,181,304,8,765,29,469,35,30,470],"tags":[166,1986,670,2348,799,140,1628,1624],"class_list":["post-9229","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-audit-de-donnees","category-controle-des-comptes","category-cycle-clients-controle-des-comptes","category-cycle-fournisseurs-controle-des-comptes","category-cycle-immobilisations","category-cycle-personnel","category-cycle-stocks","category-cycle-tresorerie","category-extractions-de-donnees","category-formalisation-des-travaux-daudit","category-livres-ouvrages","category-reglementation-et-demarche-daudit","category-securite-informatique","category-sites-internet","category-techniques-daudit","tag-analyse-de-donnees","tag-analyse-des-risques","tag-caat","tag-controles-substantifs","tag-evaluation-des-risques","tag-risque-informatique","tag-securite-informatique","tag-systeme-dinformation"],"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\/9229","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=9229"}],"version-history":[{"count":7,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9229\/revisions"}],"predecessor-version":[{"id":9266,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9229\/revisions\/9266"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}