{"id":18473,"date":"2016-08-05T00:30:25","date_gmt":"2016-08-04T22:30:25","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14237"},"modified":"2024-09-26T16:59:24","modified_gmt":"2024-09-26T14:59:24","slug":"audit-interne-2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/audit-interne-2\/","title":{"rendered":"L&rsquo;audit interne : \u00e0 quoi \u00e7a sert ?"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019audit interne est un regard ind\u00e9pendant sur la gestion d&rsquo;une organisation. Il donne \u00e0 celle-ci (entreprise, association, groupement, administration, etc.) l&rsquo;assurance de la ma\u00eetrise de ses affaires. Il lui apporte des pistes et des conseils pour s&rsquo;am\u00e9liorer.<\/p>\n<p style=\"text-align: justify;\">A la diff\u00e9rence du contr\u00f4le de gestion, qui est un suivi des objectifs de l\u2019entreprise, l\u2019audit interne vise plus \u00e0 mesurer l\u2019efficacit\u00e9 des moyens mis en \u0153uvre par l\u2019entreprise pour atteindre ces objectifs.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France explique dans cet article les grands principes de l&rsquo;audit interne.<\/p>\n<h2 style=\"text-align: justify;\">En quoi consiste l\u2019audit interne\u00a0?<\/h2>\n<p style=\"text-align: justify;\">Selon l\u2019Institut des Auditeurs Internes (IIA), c&rsquo;est une activit\u00e9 ind\u00e9pendante et objective qui donne \u00e0 une organisation une assurance sur le degr\u00e9 de ma\u00eetrise de ses op\u00e9rations, lui apporte les conseils pour les am\u00e9liorer, et contribue \u00e0 cr\u00e9er de la valeur ajout\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Selon la r\u00e9forme r\u00e9glementaire europ\u00e9enne du monde de l&rsquo;assurance \u00ab\u00a0Solvabilit\u00e9 II\u00a0\u00bb,\u00a0la fonction d\u2019audit interne consiste \u00e0 \u00e9valuer \u00ab\u00a0l\u2019ad\u00e9quation et l\u2019efficacit\u00e9 du syst\u00e8me de\u00a0<a href=\"https:\/\/valoxy.org\/blog\/le-controle-interne\/\">contr\u00f4le interne<\/a>\u00a0et les autres \u00e9l\u00e9ments du syst\u00e8me de gouvernance.\u00a0\u00bb<\/p>\n<h2 style=\"text-align: justify;\">En quoi l\u2019audit interne peut m\u2019\u00eatre utile\u00a0?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-14105 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/question-214x300.jpg\" alt=\"L'audit interne\" width=\"83\" height=\"116\" \/>Partant du principe que toutes les activit\u00e9s et les structures sont \u00ab\u00a0contr\u00f4lables\u00a0\u00bb, il sert \u00e0 aider une entreprise ou une activit\u00e9 \u00e0 atteindre ses objectifs en \u00e9valuant, par une approche syst\u00e9mique et m\u00e9thodique, ses processus de management des risques, de contr\u00f4le et de gouvernement d\u2019entreprise et en faisant des propositions pour renforcer son efficacit\u00e9. L\u2019auditeur ne g\u00e8re pas, par d\u00e9finition, cette entreprise, car il exerce d\u2019une mani\u00e8re objective et ind\u00e9pendante des fonctions op\u00e9rationnelles.<\/p>\n<h2 style=\"text-align: justify;\">Quels sont les objectifs de l\u2019audit interne\u00a0?<\/h2>\n<p style=\"text-align: justify;\">Dans une entreprise, il a plusieurs objectifs :<\/p>\n<ul style=\"text-align: justify;\">\n<li>v\u00e9rifier p\u00e9riodiquement la qualit\u00e9 et le bon fonctionnement du dispositif de<strong> <a href=\"https:\/\/valoxy.org\/blog\/le-controle-interne\/\" target=\"_blank\" rel=\"noopener noreferrer\">contr\u00f4le interne<\/a><\/strong>,<\/li>\n<li>donner <strong>en toute ind\u00e9pendance<\/strong> aux dirigeants l&rsquo;assurance d\u2019un d\u00e9veloppement ma\u00eetris\u00e9,<\/li>\n<li>V\u00e9rifier l\u2019efficacit\u00e9 et l\u2019efficience des processus et des contr\u00f4les sur l\u2019ensemble des activit\u00e9s.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Les normes de l\u2019audit interne<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11785\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1-264x300.jpg\" alt=\"L'audit interne\" width=\"89\" height=\"101\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1-264x300.jpg 264w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1.jpg 316w\" sizes=\"(max-width: 89px) 100vw, 89px\" \/>Il existe des normes \u00e9dict\u00e9es par l&rsquo;Institut Fran\u00e7ais des Auditeurs et Contr\u00f4leurs Internes (IFACI) qui les a traduites de l\u2019IIA (l&rsquo;Institute of Internal Auditors est l&rsquo;association mondiale des professionnels de l&rsquo;audit interne). Ces normes d\u00e9finissent les grands principes de base, fournissent un cadre de r\u00e9f\u00e9rence\u2026 ainsi qu\u2019un code d\u00e9ontologique. Ce code stipule qu\u2019un auditeur interne doit faire preuve d\u2019int\u00e9grit\u00e9, d\u2019objectivit\u00e9, de confidentialit\u00e9, et de comp\u00e9tence.<\/p>\n<h2 style=\"text-align: justify;\">La charte d\u2019audit<\/h2>\n<p style=\"text-align: justify;\">Si votre entreprise est amen\u00e9e \u00e0 faire de l\u2019audit interne, il faut r\u00e9diger une charte d\u2019audit. Dans cette charte d\u2019audit, il faut :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignright wp-image-13378\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/r\u00e9diger-un-courrier-4-gimp-90-300x200.jpg\" alt=\"L'audit interne\" width=\"168\" height=\"112\" \/>Rappeler le dispositif de contr\u00f4le interne de l\u2019entreprise et les responsabilit\u00e9s de chacun,<\/li>\n<li>D\u00e9finir la finalit\u00e9 de l\u2019audit, les pouvoirs, les obligations, les parties prenantes, les p\u00e9rim\u00e8tres\u2026<\/li>\n<li>Int\u00e9grer un code d\u2019\u00e9thique de l\u2019audit interne, bas\u00e9 sur les notions d\u2019int\u00e9grit\u00e9, d&rsquo;objectivit\u00e9, de confidentialit\u00e9, et de comp\u00e9tence.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Le plan d\u2019audit<\/h2>\n<p style=\"text-align: justify;\">Th\u00e9oriquement, les auditeurs internes \u00e9mettent chaque ann\u00e9e un rapport annuel sur les activit\u00e9s de l\u2019entreprise, bas\u00e9 sur un plan d\u2019audit.<\/p>\n<p style=\"text-align: justify;\">Ce plan d\u2019audit se construit de la mani\u00e8re suivante\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Identifier les points forts \u00e0 auditer (cartographie des risques),<\/li>\n<li>D\u00e9terminer les approches possibles. Ces approches peuvent \u00eatre choisies par activit\u00e9, par fonction, par processus, ou par th\u00e8me,<\/li>\n<li>Choisir de la m\u00e9thode utilis\u00e9e.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Les diff\u00e9rentes phases d\u2019une mission d\u2019audit<\/h2>\n<p style=\"text-align: justify;\">Une mission d\u2019audit se d\u00e9coupe en p\u00e9riodes pr\u00e9cises. Dans une mission d\u2019audit interne, il y a 3 p\u00e9riodes\/phases\u00a0:<\/p>\n<p style=\"text-align: justify;\">1- L\u2019approche. C\u2019est-\u00e0-dire la prise de connaissance de la structure ou du domaine audit\u00e9. S\u2019en suit une consultation de documents, de bases de donn\u00e9es, d&rsquo;entretien avec l\u2019\u00e9quipe audit\u00e9e, de formalisation d\u2019un tableau des risques apparents, etc. \u00c0 la fin de cette phase, il faut d\u00e9finir le p\u00e9rim\u00e8tre de la phase suivante : les contr\u00f4les.<\/p>\n<p style=\"text-align: justify;\">2- Les contr\u00f4les. Ils peuvent \u00eatre \u00ab\u00a0sur pi\u00e8ces\u00a0\u00bb, \u00ab\u00a0sur place\u00a0\u00bb, etc. Une FRAP (feuille de r\u00e9v\u00e9lation et d\u2019analyse de probl\u00e8mes) les formalise. Ce mod\u00e8le donne une m\u00e9thodologie qui commence par le constat d\u2019un probl\u00e8me, puis ses causes, et ses cons\u00e9quences. Il s\u2019ach\u00e8ve avec les recommandations que l\u2019\u00e9quipe d\u2019audit interne peut donner.<\/p>\n<p style=\"text-align: justify;\">3- La restitution, ou la conclusion. Il s\u2019agit ici de la formalisation d\u2019un support de fin de mission, qui synth\u00e9tise tous les contr\u00f4les, constats et recommandations, sur un document qui doit ensuite \u00eatre partag\u00e9.<\/p>\n<p style=\"text-align: justify;\">A posteriori, l\u2019\u00e9quipe d\u2019audit peut mettre en place un suivi des recommandations pour s\u2019assurer de la bonne r\u00e9ception du document, ainsi qu\u2019une \u00e9valuation de l\u2019audit lui-m\u00eame, quelques semaines apr\u00e8s la diffusion du rapport d\u2019audit, sur la base de plusieurs crit\u00e8res (budget, d\u00e9lais, co\u00fbts, qualit\u00e9 de travail\u2026).<\/p>\n<p>Pour plus d\u2019informations sur le contr\u00f4le et l\u2019audit, retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\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\/audit-acquisition\/\">Reprise d\u2019entreprise : l\u2019audit d\u2019acquisition<\/a><\/li>\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-de-gestion-pme\/\">Contr\u00f4le de Gestion dans les PME : pour quoi faire ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019audit interne est un regard ind\u00e9pendant sur la gestion d&rsquo;une organisation. Il donne \u00e0 celle-ci (entreprise, association, groupement, administration, etc.) l&rsquo;assurance de la ma\u00eetrise de ses affaires. Il lui apporte des pistes et des conseils pour s&rsquo;am\u00e9liorer. A la diff\u00e9rence&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11794,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[],"class_list":["post-18473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment l&#039;audit interne peut aider l&#039;entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s&#039;am\u00e9liorer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez comment l&#039;audit interne peut aider l&#039;entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s&#039;am\u00e9liorer.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-04T22:30:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T14:59:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"538\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"L&rsquo;audit interne : \u00e0 quoi \u00e7a sert ?\",\"datePublished\":\"2016-08-04T22:30:25+00:00\",\"dateModified\":\"2024-09-26T14:59:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\"},\"wordCount\":931,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\",\"url\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\",\"name\":\"Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\",\"datePublished\":\"2016-08-04T22:30:25+00:00\",\"dateModified\":\"2024-09-26T14:59:24+00:00\",\"description\":\"D\u00e9couvrez comment l'audit interne peut aider l'entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s'am\u00e9liorer.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/audit-interne-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\",\"width\":538,\"height\":359,\"caption\":\"audit interne\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/audit-interne-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L&rsquo;audit interne : \u00e0 quoi \u00e7a sert ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable","description":"D\u00e9couvrez comment l'audit interne peut aider l'entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s'am\u00e9liorer.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/audit-interne-2\/","og_locale":"fr_FR","og_type":"article","og_title":"Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable","og_description":"D\u00e9couvrez comment l'audit interne peut aider l'entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s'am\u00e9liorer.","og_url":"https:\/\/valoxy.org\/blog\/audit-interne-2\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-08-04T22:30:25+00:00","article_modified_time":"2024-09-26T14:59:24+00:00","og_image":[{"width":538,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"L&rsquo;audit interne : \u00e0 quoi \u00e7a sert ?","datePublished":"2016-08-04T22:30:25+00:00","dateModified":"2024-09-26T14:59:24+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/"},"wordCount":931,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg","articleSection":["Comptabilit\u00e9","Gestion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/audit-interne-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/","url":"https:\/\/valoxy.org\/blog\/audit-interne-2\/","name":"Audit interne : d\u00e9finition et objectifs | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg","datePublished":"2016-08-04T22:30:25+00:00","dateModified":"2024-09-26T14:59:24+00:00","description":"D\u00e9couvrez comment l'audit interne peut aider l'entreprise \u00e0 atteindre ses objectifs, en apportant des pistes et des conseils pour s'am\u00e9liorer.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/audit-interne-2\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg","width":538,"height":359,"caption":"audit interne"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/audit-interne-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"L&rsquo;audit interne : \u00e0 quoi \u00e7a sert ?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=18473"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18473\/revisions"}],"predecessor-version":[{"id":69670,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18473\/revisions\/69670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11794"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=18473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=18473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=18473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}