{"id":13735,"date":"2016-05-17T00:30:38","date_gmt":"2016-05-16T22:30:38","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13735"},"modified":"2026-02-24T17:54:00","modified_gmt":"2026-02-24T16:54:00","slug":"coso-systeme-controle-interne","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/coso-systeme-controle-interne\/","title":{"rendered":"Le COSO : mettre en place un syst\u00e8me de contr\u00f4le interne"},"content":{"rendered":"<p style=\"text-align: justify;\">Le contr\u00f4le interne est un ensemble de processus qui permet \u00e0 une entreprise de ma\u00eetriser ses activit\u00e9s et d\u2019atteindre ses objectifs.<br \/>\n<strong>En effet, pour mettre en place un syst\u00e8me de contr\u00f4le interne, il est n\u00e9cessaire de choisir un r\u00e9f\u00e9rentiel.<\/strong> Le r\u00e9f\u00e9rentiel le plus utilis\u00e9 est le COSO (Committee Of Sponsoring Organisations). <strong>Il s\u2019adapte \u00e0 toute entreprise et traite les points les plus importants du contr\u00f4le interne.<\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article ce qu\u2019est le COSO.<\/span><\/p>\n<h2 style=\"text-align: justify;\">Syst\u00e8me de contr\u00f4le interne : qu\u2019est-ce que le COSO\u00a0?<\/h2>\n<p style=\"text-align: justify;\">Le r\u00e9f\u00e9rentiel COSO sugg\u00e8re une <strong>vision en trois dimensions du management des risques<\/strong>. Il est repr\u00e9sent\u00e9 sous forme de cube.<\/p>\n<p style=\"text-align: justify;\">Gr\u00e2ce \u00e0 ce cube, on peut alors d\u00e9terminer, <span class=\"s1\">pour chaque niveau de l\u2019organisation\u00a0(entit\u00e9, filiale, direction, unit\u00e9 op\u00e9rationnelle, etc.),\u00a0<\/span>comment les cinq composantes du contr\u00f4le interne permettent d\u2019atteindre les objectifs du COSO.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Les trois objectifs du r\u00e9f\u00e9rentiel COSO sont\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>la conformit\u00e9 aux lois et aux r\u00e8glements\u00a0;<\/li>\n<li>l\u2019efficacit\u00e9 et l\u2019efficience des op\u00e9rations\u00a0;<\/li>\n<li>la fiabilit\u00e9 des informations financi\u00e8res.<\/div><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-13737 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/Coso.jpg\" alt=\"Le syst\u00e8me de contr\u00f4le interne COSO\" width=\"430\" height=\"350\" \/><\/p>\n<p style=\"text-align: justify;\">Le \u00ab\u00a0cube\u00a0\u00bb COSO est ainsi divis\u00e9 en 3 cat\u00e9gories d\u2019objectifs x 5 composantes du contr\u00f4le interne x n entit\u00e9s. <strong>Chaque entit\u00e9 doit atteindre les trois objectifs et int\u00e9grer les cinq composantes.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">Les 5 composantes du syst\u00e8me de contr\u00f4le interne COSO :<\/h2>\n<h3 style=\"text-align: justify;\">1\u00e8re composante\u00a0: un environnement interne favorable \u00e0 la ma\u00eetrise des risques<\/h3>\n<p style=\"text-align: justify;\">L\u2019environnement interne de contr\u00f4le <strong>repose sur une culture de l\u2019entreprise favorable \u00e0 la ma\u00eetrise des risques.<\/strong> (D\u00e9l\u00e9gation des pouvoirs, sensibilisation du personnel, etc.). Cet environnement s\u2019appuie notamment sur :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignright wp-image-11803\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir-gimp-70-1.jpg\" alt=\"la ma\u00eetrise interne des risques\" width=\"216\" height=\"208\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir-gimp-70-1.jpg 373w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir-gimp-70-1-300x289.jpg 300w\" sizes=\"(max-width: 216px) 100vw, 216px\" \/>une d\u00e9finition pr\u00e9cise des pouvoirs et des responsabilit\u00e9s,<\/li>\n<li>une implication du personnel en termes d\u2019int\u00e9grit\u00e9 et d\u2019\u00e9thique,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/organisation-entreprise-fonctionnement-efficace\/\" target=\"_blank\" rel=\"noopener noreferrer\">une organisation claire<\/a> et appropri\u00e9e,<\/li>\n<li>le pilotage des activit\u00e9s,<\/li>\n<li>la mobilisation des comp\u00e9tences,<\/li>\n<li>et aussi des proc\u00e9dures bien formalis\u00e9es et communiqu\u00e9es.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2\u00e8me composante\u00a0: l\u2019\u00e9valuation des risques<\/h3>\n<p style=\"text-align: justify;\">L\u2019\u00e9valuation des risques<strong> d\u00e9pend de la probabilit\u00e9 du risque et de son impact<\/strong>. Il y a deux temps pour \u00e9valuer les risques :<\/p>\n<ul style=\"text-align: justify;\">\n<li>identifier les risques tout en analysant les activit\u00e9s globales, et celles propres \u00e0 chaque personne de l\u2019entreprise,<\/li>\n<li>classer les risques en fonction de leur gravit\u00e9 et de leur impact sur les objectifs de l\u2019entreprise.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ensuite, des mesures de ma\u00eetrise seront mises en place pour faire face \u00e0 ces risques.<\/p>\n<h3 style=\"text-align: justify;\">3\u00e8me composante\u00a0: les activit\u00e9s de contr\u00f4le<\/h3>\n<p style=\"text-align: justify;\">Les activit\u00e9s de contr\u00f4le comportent les<strong> mesures mises en \u0153uvre pour ma\u00eetriser les risques, et les proc\u00e9dures et les politiques de traitement des risques,<\/strong> qui sont :<\/p>\n<ul style=\"text-align: justify;\">\n<li>proportionn\u00e9s aux enjeux,<\/li>\n<li>de natures diverses (m\u00e9thode, action de contr\u00f4le, action de supervision, etc.).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">4\u00e8me composante\u00a0: la ma\u00eetrise de l\u2019information et de la communication<\/h3>\n<p style=\"text-align: justify;\">La ma\u00eetrise de l\u2019information et la communication correspond \u00e0 la <strong>collecte des informations utiles et \u00e0 leur identification, \u00e0 <a href=\"https:\/\/valoxy.org\/blog\/tableau-de-bord-entreprise-05192014avallau01\/\" target=\"_blank\" rel=\"noopener noreferrer\">la communication des informations au dirigeant<\/a> et enfin \u00e0 la communication de la part du dirigeant \u00e0 l\u2019ensemble du personnel de l\u2019entreprise<\/strong>. Cette ma\u00eetrise comprend\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>la qualit\u00e9 de l\u2019information (contenu, exactitude, accessibilit\u00e9),<img decoding=\"async\" class=\"alignright wp-image-11784\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussit-gimp-70-1.jpg\" alt=\"la ma\u00eetrise de l'information\" width=\"206\" height=\"136\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussit-gimp-70-1.jpg 543w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussit-gimp-70-1-300x198.jpg 300w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/><\/li>\n<li>la qualit\u00e9 des syst\u00e8mes strat\u00e9giques et\u00a0 d\u2019information,<\/li>\n<li>la d\u00e9finition des r\u00e8gles et conditions de communication interne,<\/li>\n<li>mais aussi la communication externe (information \u00e0 l\u2019ext\u00e9rieur de l\u2019entreprise sur la mise en \u0153uvre du contr\u00f4le interne).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5\u00e8me composante\u00a0: le pilotage du contr\u00f4le interne<\/h3>\n<p style=\"text-align: justify;\">Le pilotage du contr\u00f4le interne comprend <strong>l\u2019\u00e9valuation permanente et\/ou ponctuelle des activit\u00e9s de contr\u00f4le interne, mais aussi la mise \u00e0 jour des proc\u00e9dures en fonction des besoins<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Il s\u2019appuie notamment sur :<\/p>\n<ul style=\"text-align: justify;\">\n<li>l\u2019adaptation du contr\u00f4le interne par le personnel qui doit le mettre en place et doit piloter le syst\u00e8me de ma\u00eetrise des risques en fonction de sa responsabilit\u00e9,<\/li>\n<li>une sensibilisation du personnel \u00e0 la ma\u00eetrise des activit\u00e9s,<\/li>\n<li>des processus permanents de mises \u00e0 jour du syst\u00e8me de contr\u00f4le interne,<\/li>\n<li>des proc\u00e9d\u00e9s d\u2019\u00e9valuation qui sont internes et permanents.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"s1\"><b>Un peu d\u2019histoire en conclusion<\/b><\/span><\/h2>\n<p class=\"p3\"><span class=\"s1\">Le COSO est issu d\u2019une initiative ind\u00e9pendante am\u00e9ricaine qui souhaitait \u00e9tudier, d\u00e8s 1985, les raisons et les facteurs de causalit\u00e9 pouvant mener \u00e0 la r\u00e9daction de rapports financiers frauduleux. Il a \u00e9galement mis au point des recommandations : <\/span><\/p>\n<ul>\n<li class=\"p3\"><span class=\"s1\">pour les entreprises publiques et leurs auditeurs ind\u00e9pendants, <\/span><\/li>\n<li class=\"p3\"><span class=\"s1\">ainsi que pour la SEC (Securities and Exchange Commission, l&rsquo;organisme f\u00e9d\u00e9ral am\u00e9ricain de r\u00e9glementation et de contr\u00f4le des march\u00e9s financiers),<\/span><\/li>\n<li class=\"p3\"><span class=\"s1\">pour d\u2019autres organismes de r\u00e9glementation, <\/span>\n<ul>\n<li class=\"p3\"><span class=\"s1\">le NYSE (New York Stock Exchange, <\/span><\/li>\n<li class=\"p3\"><span class=\"s1\">la Bourse de New York), <\/span><\/li>\n<li class=\"p3\"><span class=\"s1\">des \u00e9tablissements d\u2019enseignement, etc.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"p3\"><span class=\"s1\">En 1992, sa commission sur le contr\u00f4le interne des organisations <span class=\"s2\">(le \u201c<\/span>Committee Of Sponsoring Organisations\u201d) a promulgu\u00e9 des recommandations sur le contr\u00f4le interne, qui en a gard\u00e9 le nom COSO. C\u2019est aujourd\u2019hui encore le r\u00e9f\u00e9rentiel de contr\u00f4le interne le plus utilis\u00e9.<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">P<\/span>our plus d\u2019informations sur le contr\u00f4le interne, retrouvez \u00e9galement nos articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/le-controle-interne\/\"><span class=\"s4\">Le contr\u00f4le interne<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/actualites-de-mars-2026\/\">Actualit\u00e9s de Mars 2026 <\/a><\/li>\n<li class=\"li5\"><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/controle-interne-entreprise\/\"><span class=\"s4\">Contr\u00f4le interne dans une entreprise<\/span><\/a><\/li>\n<li class=\"li5\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/audit-interne\/\"><span class=\"s4\">Audit interne<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\"><span class=\"s4\">L\u2019audit interne: A quoi \u00e7a sert ?<\/span><\/a><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le contr\u00f4le interne est un ensemble de processus qui permet \u00e0 une entreprise de ma\u00eetriser ses activit\u00e9s et d\u2019atteindre ses objectifs. En effet, pour mettre en place un syst\u00e8me de contr\u00f4le interne, il est n\u00e9cessaire de choisir un r\u00e9f\u00e9rentiel. Le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-13735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le COSO : la mise en place d&#039;un syst\u00e8me de contr\u00f4le interne | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le COSO, syst\u00e8me de contr\u00f4le interne, aide l&#039;entreprise \u00e0 ma\u00eetriser ses activit\u00e9s et atteindre ses objectifs. 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