{"id":14398,"date":"2016-07-08T00:30:06","date_gmt":"2016-07-07T22:30:06","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14061"},"modified":"2024-06-13T16:07:09","modified_gmt":"2024-06-13T14:07:09","slug":"le-controle-interne","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-controle-interne\/","title":{"rendered":"Le contr\u00f4le interne"},"content":{"rendered":"<p style=\"text-align: justify;\">Le <strong>contr\u00f4le interne<\/strong> est un dispositif mis en \u0153uvre par la direction d&rsquo;une entreprise pour lui permettre de ma\u00eetriser ses activit\u00e9s et d\u2019atteindre ses objectifs. Cette notion est diff\u00e9rente de l\u2019<strong>audit interne<\/strong>, car il ne s\u2019agit pas du m\u00eame niveau de contr\u00f4le.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur le contr\u00f4le interne, sa d\u00e9finition, ses objectifs et ses normes.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong>Qu\u2019est-ce que le contr\u00f4le interne ?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Le <a href=\"https:\/\/valoxy.org\/blog\/coso-systeme-controle-interne\/\">r\u00e9f\u00e9rentiel COSO<\/a> le d\u00e9finit comme un processus mis en \u0153uvre par les dirigeants \u00e0 tous les niveaux de l\u2019entreprise et destin\u00e9 \u00e0 fournir une assurance raisonnable quant \u00e0 la r\u00e9alisation des objectifs.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-13383 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/dirigeant-8-gimp-70-300x200.jpg\" alt=\"Le contr\u00f4le interne\" width=\"172\" height=\"114\" \/>C&rsquo;est un m\u00e9tier \u00e0 part enti\u00e8re au sein d\u2019une entreprise. C\u2019est une notion tr\u00e8s utilis\u00e9e, relative au management, aux syst\u00e8mes d\u2019informations, au contr\u00f4le de gestion. C&rsquo;est enfin un <strong>processus,<\/strong> un <strong>moyen<\/strong>, <strong>et non une fin<\/strong>. Il doit procurer l\u2019assurance raisonnable (mais non absolue) d\u2019un management et d\u2019une direction <strong>respectueuse des lois<\/strong>. Un contr\u00f4le interne est <strong>adapt\u00e9<\/strong> \u00e0 la r\u00e9alisation effective des objectifs.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Quels sont ses objectifs ?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Les objectifs du contr\u00f4le interne sont les suivants\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Protection du <strong>patrimoine<\/strong>,<\/li>\n<li>S\u00e9curit\u00e9, fiabilit\u00e9 et int\u00e9grit\u00e9 des <strong>informations comptables<\/strong> et de gestion (Fiables, v\u00e9rifiables, exhaustives, pertinentes, disponibles),<\/li>\n<li>Respect des <strong>objectifs fix\u00e9s<\/strong> par les dirigeants.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Ses normes<\/strong><\/h2>\n<p style=\"text-align: justify;\">G\u00e9n\u00e9ralement, il se base sur le <a href=\"https:\/\/valoxy.org\/blog\/coso-systeme-controle-interne\/\">r\u00e9f\u00e9rentiel COSO<\/a>, qui s\u2019adapte \u00e0 toutes sortes d\u2019entreprises. Le COSO est compos\u00e9 du COSO 1 (qui repose sur les notions d\u2019objectifs, ainsi que sur 5 composants majeurs), et du COSO 2 (le cadre de r\u00e9f\u00e9rence, un processus li\u00e9 \u00e0 la gestion des risques).<\/p>\n<h2 style=\"text-align: justify;\"><strong>Les composantes d\u2019un contr\u00f4le interne <\/strong><\/h2>\n<p style=\"text-align: justify;\">Les \u00e9l\u00e9ments suivants doivent \u00eatre pris en compte :<\/p>\n<ul style=\"text-align: justify;\">\n<li>D\u00e9finition claire des <strong>objectifs strat\u00e9giques<\/strong>,<img decoding=\"async\" class=\" wp-image-13722 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/Tableau-de-bord-3-300x180.jpg\" alt=\"contr\u00f4le interne\" width=\"255\" height=\"153\" \/><\/li>\n<li>Cartographie des <strong>processus et des activit\u00e9s<\/strong>,<\/li>\n<li>Organisation comptable et du <strong>traitement de l\u2019information<\/strong> (SI),<\/li>\n<li>Syst\u00e8me de<strong> documentation et d\u2019information<\/strong> (proc\u00e9dures, reporting,\u2026),<\/li>\n<li><strong>Stricte s\u00e9paration<\/strong> des fonctions et des t\u00e2ches (initiation, contr\u00f4le, comptabilisation),<\/li>\n<li>Mesure et surveillance des<strong> risques<\/strong> (financiers, op\u00e9rationnels\u2026),<\/li>\n<li>Syst\u00e8me de <strong>contr\u00f4le<\/strong> (permanent et p\u00e9riodique).<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Les diff\u00e9rents niveaux de contr\u00f4le, dans une entreprise<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>Le 1<sup>er<\/sup> niveau de contr\u00f4le<\/strong>\u00a0: Il s\u2019agit des auto-contr\u00f4les, r\u00e9alis\u00e9s par les collaborateurs eux-m\u00eames, leurs sup\u00e9rieurs, ou les syst\u00e8mes d\u2019informations.<\/p>\n<p style=\"text-align: justify;\"><strong>Le 2<sup>\u00e8me<\/sup> niveau de contr\u00f4le<\/strong>\u00a0: Il peut s\u2019agir soit du contr\u00f4le interne, soit de l\u2019intervention de collaborateurs distincts intervenant apr\u00e8s la validation de l\u2019op\u00e9ration.<\/p>\n<p style=\"text-align: justify;\"><strong>Le 3<sup>\u00e8me<\/sup> niveau de contr\u00f4le<\/strong>\u00a0: Il s\u2019agit de l\u2019audit interne.<\/p>\n<p style=\"text-align: justify;\"><strong>Le 4<sup>\u00e8me<\/sup> niveau de contr\u00f4le\u00a0<\/strong>: Il peut s\u2019agir d\u2019un Commissaire Aux Comptes, ou d\u2019un organe de tutelle.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Le dispositif du contr\u00f4le interne <\/strong><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-13737 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/Coso-300x245.jpg\" alt=\"contr\u00f4le interne\" width=\"203\" height=\"166\" \/>Dans une entreprise, ce n\u2019est pas uniquement l\u2019affaire des managers, <strong>c\u2019est l\u2019affaire de tous<\/strong>. C\u2019est pour cela qu\u2019il faut valoriser et mettre en place une culture du contr\u00f4le, au sein de l\u2019entreprise. Il y a donc un gros travail d\u2019animation et de mise en \u0153uvre \u00e0 faire derri\u00e8re, qui n\u2019est pas forc\u00e9ment naturel au d\u00e9marrage. En effet, les entreprises n\u2019ont pas toutes la culture du contr\u00f4le interne. C\u2019est une culture qui n\u2019est pas inn\u00e9e, mais qu\u2019il faut au contraire acqu\u00e9rir. D&rsquo;o\u00f9 la n\u00e9cessit\u00e9 d&rsquo;un travail en amont.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Les bases de la\u00a0ma\u00eetrise\u00a0des risques <\/strong><\/h2>\n<p style=\"text-align: justify;\">La <strong>cartographie des risques<\/strong> est un \u00e9l\u00e9ment cl\u00e9 de la gestion des risques, ainsi que tout ce qui a une incidence sur <strong>l\u2019\u00e9valuation des risques<\/strong>. En effet, il peut \u00eatre int\u00e9ressant pour l\u2019entreprise d\u2019\u00e9laborer et d\u2019actualiser une cartographie des risques, en plus d\u2019un <strong>ERM<\/strong> (Enterprise Risk Management).<\/p>\n<p style=\"text-align: justify;\">Suite \u00e0 l\u2019identification de ces risques, l\u2019entreprise peut prendre plusieurs d\u00e9cisions :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La mise en \u0153uvre des <strong>plans d\u2019action<\/strong>,<\/li>\n<li>Le <strong>contr\u00f4le sur pi\u00e8ces<\/strong> des risques identifi\u00e9s dans la cartographie,<\/li>\n<li>Le <strong>suivi des incidents<\/strong> et la mise en place d\u2019<strong>actions correctives<\/strong>,<\/li>\n<li>Le <strong>suivi des recommandations<\/strong> formul\u00e9es par les auditeurs internes.<\/li>\n<\/ul>\n<p>Pour en savoir plus sur le contr\u00f4le interne, retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/coso-systeme-controle-interne\/\">Le COSO : mettre en place un syst\u00e8me de contr\u00f4le interne<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-interne-entreprise\/\">Contr\u00f4le interne dans une entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-de-gestion-pme\/\">Contr\u00f4le de Gestion dans les PME : pour quoi faire ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\">L\u2019audit interne: A quoi \u00e7a sert ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-comptes-comptables-04242014avallau2\/\">A quoi sert le contr\u00f4le des comptes d\u2019une entreprise ?<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Le contr\u00f4le interne est un dispositif mis en \u0153uvre par la direction d&rsquo;une entreprise pour lui permettre de ma\u00eetriser ses activit\u00e9s et d\u2019atteindre ses objectifs. Cette notion est diff\u00e9rente de l\u2019audit interne, car il ne s\u2019agit pas du m\u00eame niveau&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-14398","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 contr\u00f4le interne | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le contr\u00f4le interne est un dispositif mis en \u0153uvre par la direction d&#039;une entreprise pour lui permettre de ma\u00eetriser ses activit\u00e9s. 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