{"id":9785,"date":"2021-12-20T06:14:52","date_gmt":"2021-12-20T05:14:52","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9785"},"modified":"2021-12-11T23:40:55","modified_gmt":"2021-12-11T22:40:55","slug":"les-controles-comptables-anticorruption-en-entreprise","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9785","title":{"rendered":"Les contr\u00f4les comptables anticorruption en entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">Les recommandations de l\u2019Agence fran\u00e7aise anticorruption (AFA) du 12 janvier 2021 pr\u00e9cisent les modalit\u00e9s de <strong>mise en oeuvre du dispositif de pr\u00e9vention et d\u00e9tection de la corruption<\/strong>, d\u00e9fini \u00e0 l\u2019article 17 de la loi n\u00b02016-1691 du 9 d\u00e9cembre 2016 relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la vie \u00e9conomique (dite \u00ab <strong>loi Sapin 2<\/strong> \u00bb). Ce dispositif repose sur trois piliers indissociables : l\u2019engagement de l\u2019instance dirigeante en faveur d\u2019une activit\u00e9 exempte de faits de corruption, la connaissance des risques de corruption auxquels l\u2019entreprise est expos\u00e9e au travers de l\u2019\u00e9laboration d\u2019une cartographie de ces risques, et la gestion des risques identifi\u00e9s par un ensemble de mesures et proc\u00e9dures permettant de les pr\u00e9venir, de les d\u00e9tecter et d\u2019y rem\u00e9dier.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9786\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-GUIDE-CORRUPTION-CPTABLE.png\" alt=\"AFA GUIDE CORRUPTION CPTABLE\" width=\"654\" height=\"874\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-GUIDE-CORRUPTION-CPTABLE.png 654w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-GUIDE-CORRUPTION-CPTABLE-224x300.png 224w\" sizes=\"auto, (max-width: 654px) 100vw, 654px\" \/><\/p>\n<p style=\"text-align: justify;\">Ce dispositif doit \u00eatre adapt\u00e9 aux risques propres \u00e0 chaque entreprise et s\u2019envisage comme un syst\u00e8me complet dont chacune des mesures est essentielle au bon fonctionnement de l\u2019ensemble. Correctement appliqu\u00e9, il permet de donner une assurance raisonnable que l\u2019entreprise a pris toutes les mesures n\u00e9cessaires, y compris les <strong>proc\u00e9dures de contr\u00f4les comptables anticorruption<\/strong> pour se prot\u00e9ger des actes de corruption, que ces derniers laissent ou non une trace dans les documents comptables de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\">L&#8217;AFA a publi\u00e9 un projet de guide afin d&#8217;aider les entreprises \u00e0 mettre en oeuvre les contr\u00f4les comptables.<\/p>\n<p style=\"text-align: justify;\">Ce guide ne rev\u00eat aucun caract\u00e8re contraignant et ne cr\u00e9e pas d\u2019obligation juridique pour ceux auxquels il s\u2019adresse. Il a \u00e9t\u00e9 \u00e9labor\u00e9 avec le concours d\u2019un groupe de travail r\u00e9unissant, sous la coordination de l\u2019AFA, le Haut conseil du commissariat aux comptes (H3C), la Compagnie nationale des commissaires aux comptes (CNCC), l\u2019Ordre des experts comptables, l\u2019Association des directeurs financiers et de contr\u00f4le de gestion (DFCG), l\u2019Institut fran\u00e7ais de l\u2019audit et du contr\u00f4le internes (IFACI). Il prend la forme d\u2019un recueil p\u00e9dagogique de <strong>bonnes pratiques<\/strong> et d\u2019illustrations qui n\u2019a pas vocation \u00e0 \u00eatre exhaustif. Il rappelle qu\u2019<strong>une comptabilit\u00e9 rigoureuse et organis\u00e9e, \u00e9tablie suivant les normes en vigueur, contribue fortement \u00e0 la pr\u00e9vention et \u00e0 la d\u00e9tection des faits de corruption<\/strong>. Pour autant, et sur les zones \u00e0 risques d\u00e9tect\u00e9es par la cartographie des risques de corruption, l\u2019entreprise peut mettre en place des contr\u00f4les comptables d\u00e9di\u00e9s, recens\u00e9s et formalis\u00e9s qui lui permettront de renforcer la s\u00e9curit\u00e9 de ses activit\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Vue d\u2019ensemble du traitement du risque de corruption (recommandations AFA) : les contr\u00f4les comptables ne sont qu\u2019une des composantes de l\u2019arsenal \u00e0 disposition des entreprise pour les aider \u00e0 se conformer \u00e0 la loi SAPIN 2.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9787\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE.png\" alt=\"AFA VUE ENSEMBLE\" width=\"1033\" height=\"824\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE.png 1033w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE-300x239.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE-1024x817.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE-768x613.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/11\/AFA-VUE-ENSEMBLE-730x582.png 730w\" sizes=\"auto, (max-width: 1033px) 100vw, 1033px\" \/><\/p>\n<p style=\"text-align: justify;\">Le projet de guide est <a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/fr\/guide-pratique-sur-controles-comptables-anticorruption-en-entreprise-mise-en-consultation\" target=\"_blank\" rel=\"noopener\">t\u00e9l\u00e9chargeable sur le site de l&#8217;AFA<\/a> et ci-apr\u00e8s. Les contributions \u00e0 ce projet peuvent \u00eatre adress\u00e9es \u00e0 consultation.afa@afa.gouv.fr jusqu\u2019au 7 janvier 2022.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\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=\"Les%20contr%C3%B4les%20comptables%20anticorruption%20en%20entreprise\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les recommandations de l\u2019Agence fran\u00e7aise anticorruption (AFA) du 12 janvier 2021 pr\u00e9cisent les modalit\u00e9s de mise en oeuvre du dispositif de pr\u00e9vention et d\u00e9tection de la corruption, d\u00e9fini \u00e0 l\u2019article 17 de la loi n\u00b02016-1691 du 9 d\u00e9cembre 2016 relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9785\" class=\"more-link\">Continue reading &lsquo;Les contr\u00f4les comptables anticorruption en entreprise&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=\"Les%20contr%C3%B4les%20comptables%20anticorruption%20en%20entreprise\";<\/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":[551,717,29,469],"tags":[1885,1893,342,2506,1298,2289,2313,2398,2383,994],"class_list":["post-9785","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-comptes-annuels","category-livres-ouvrages","category-reglementation-et-demarche-daudit","tag-afa","tag-cartographie-des-risques","tag-cncc","tag-controle-comptable","tag-csoec","tag-dfcg","tag-ifaci","tag-loi-sapin-2","tag-lutte-contre-la-corruption","tag-processus-de-controle"],"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\/9785","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=9785"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9785\/revisions"}],"predecessor-version":[{"id":9846,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9785\/revisions\/9846"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}