{"id":96,"date":"2008-12-24T02:01:30","date_gmt":"2008-12-24T01:01:30","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=96"},"modified":"2011-09-20T13:20:18","modified_gmt":"2011-09-20T11:20:18","slug":"bonnes-fetes-de-fin-d%e2%80%99annee%e2%80%a6-et-bon-controle-interne","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=96","title":{"rendered":"Bonnes f\u00eates de fin d\u2019ann\u00e9e\u2026 et bon contr\u00f4le interne !"},"content":{"rendered":"<p style=\"text-align: justify;\">Je vous souhaite \u00e0 tous de joyeuses f\u00eates de fin d&#8217;ann\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Les fins d&#8217;ann\u00e9e sont propices aux b\u00eatisiers et autres r\u00e9trospectives. L&#8217;ann\u00e9e 2008 a \u00e9t\u00e9 riche en \u00e9v\u00e9nements. Certains \u00e9v\u00e9nements ont eu des r\u00e9percussions sur l&#8217;\u00e9conomie, le monde de la finance&#8230; et la vie des entreprises et des citoyens que nous sommes : les scandales financiers, dont les plus retentissants auront \u00e9t\u00e9 initi\u00e9s par Kerviel d\u00e9but 2008 et Bernard Madoff il y a quelques jours. Ces scandales, personne ne les a pr\u00e9dits. Leur survenue d\u00e9montre que les meilleurs syst\u00e8mes de contr\u00f4le interne ne pourront jamais d\u00e9jouer les fraudes les plus audacieuses. Le l\u00e9gislateur pourra toujours r\u00e9glementer un peu plus le syst\u00e8me bancaire ; de tous les secteurs \u00e9conomiques, celui-ci est d\u00e9j\u00e0 le plus r\u00e9glement\u00e9. Les lois Sarbanes Oxley aux Etats-Unis et LSF en France ont \u00e9t\u00e9 appliqu\u00e9es en 2003 suite \u00e0 de pr\u00e9c\u00e9dents scandales financiers. Ces lois se sont traduites par un alourdissement des obligations \u00e0 la charge des entreprises et des auditeurs. Mais concr\u00e8tement, il n&#8217;est pas \u00e9vident que les nouvelles pratiques d&#8217;audit aient permis de garantir une meilleure s\u00e9curit\u00e9 de l&#8217;information financi\u00e8re produite par les entreprises. Un retour aux fondamentaux (et notamment au bon sens) est n\u00e9cessaire afin de r\u00e9tablir la confiance qui rappelons-le est la notion primordiale sans laquelle les agents \u00e9conomiques ne remplissent plus leurs r\u00f4les respectifs.<\/p>\n<p style=\"text-align: justify;\">Que vous soyez commissaire aux comptes, auditeur ou chef d&#8217;entreprise, profitez de la tr\u00eave des confiseurs pour repenser votre approche du contr\u00f4le interne. Avec la nouvelle ann\u00e9e, il vous faudra prendre des r\u00e9solutions&#8230; de bonnes r\u00e9solutions !<\/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=\"Bonnes%20f%C3%AAtes%20de%20fin%20d%E2%80%99ann%C3%A9e%E2%80%A6%20et%20bon%20contr%C3%B4le%20interne%20%21\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Je vous souhaite \u00e0 tous de joyeuses f\u00eates de fin d&#8217;ann\u00e9e. Les fins d&#8217;ann\u00e9e sont propices aux b\u00eatisiers et autres r\u00e9trospectives. L&#8217;ann\u00e9e 2008 a \u00e9t\u00e9 riche en \u00e9v\u00e9nements. Certains \u00e9v\u00e9nements ont eu des r\u00e9percussions sur l&#8217;\u00e9conomie, le monde de la finance&#8230; et la vie des entreprises et des citoyens que nous sommes : les scandales &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=96\" class=\"more-link\">Continue reading &lsquo;Bonnes f\u00eates de fin d\u2019ann\u00e9e\u2026 et bon contr\u00f4le interne !&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=\"Bonnes%20f%C3%AAtes%20de%20fin%20d%E2%80%99ann%C3%A9e%E2%80%A6%20et%20bon%20contr%C3%B4le%20interne%20%21\";<\/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":[7,10,4,6],"tags":[14,1622,1621,13,12,11,15],"class_list":["post-96","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-interne","category-fraude","category-mission-du-commissaire-aux-comptes","tag-confiance","tag-controle-interne","tag-fraude","tag-lsf","tag-sarbanes-oxley","tag-scandales-financiers","tag-securite-financiere"],"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\/96","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=96"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/96\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=96"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=96"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=96"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}