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audit des cycles de l'entreprise

audit des cycles de l'entreprise

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Published by B.I

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Published by: B.I on Jul 23, 2008
Copyright:Attribution Non-commercial

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03/19/2014

 
Hk}rcmwd}hck Fèkèrang 9
]rcht ad}hzh}èt prhkdhpangt dcepctgk} à dc}è mg na jhkakdg ng prcdgttwt m‘g|pnch}a}hck mgn‘gk}rgprhtg 9 n‘apprczhthckkgegk}. na prcmwd}hck g} na dceegrdhanhta}hck+Na jckd}hck apprczhthckkgegk} pgreg} à n‘gk}rgprhtg mg mhtpctgr mgt ea}hìrgt prgehìrgt g}prcmwh}t jhkht g} tgeh%jhkht mck} gnng a bgtchk pcwr attwrgr ta prcmwd}hck+ Dg}}g ehtthck m‘adla}tqwh rgfrcwpg. èfangegk}. wkg par}hg rgna}hckkgnng azgd ngt mhjjèrgk}t jcwrkhttgwrt gt} mcwbnègm‘wkg ehtthck ncfht}hqwg qwh crfakhtg ngt jnw| g} ngt t}cdot mgt adla}t+T‘apprczhthckkgr makt ngt eghnngwrgt dckmh}hckt mg mènaht g} mg dcÿ} d‘gt} bhgk+ Prcmwhrg mgtprcmwh}t cw tgrzhdgt gk qwak}h}è g} qwanh}è d‘gt} ehgw|+ Zgkmrg g} jhmènhtgr na dnhgk}ìng d‘gt}n‘cbigd}hj prhkdhpan rgdlgrdlè+Pcwr dg jahrg. na jckd}hck dceegrdhang dlgrdlg à dckkah}rg ngt bgtchkt ad}wgnt g} jw}wrt mgtdcktceea}gwrt twr ng eardlè. nhgw m‘g|prgtthck mg n‘ad}hzh}è dceegrdhang. dg qwh za pgreg}}rg àn‘gk}rgprhtg mg mèjhkhr ta pcnh}hqwg dceegrdhang+Takt cwbnhgr. na pcnh}hqwg m‘hkzgt}httgegk} qwh dckt}h}wg wk ènèegk} mg batg m‘g|ht}gkdg g} mgpèrgkkh}è mg n‘gk}rgprhtg. ahkth. pcwr rèanhtgr tgt ad}hzh}èt mg prcmwd}hck g} mg dceegrdhanhta}hck.n‘gk}rgprhtg a bgtchk m‘hkzgt}httgegk}t gk dckt}rwd}hck. gk eadlhkgt . gk ea}èrhgn g} cw}hnnafg.g}d+ a dc}è mg dgt hkzgt}httgegk}t ea}èrhgnt. gnng w}hnhtg . èfangegk} .mgt hkzgt}httgegk}theea}èrhgnt }gnt qwg ngt brgzg}t . ngt ncfhdhgnt hkjcrea}hqwgt. na jcrea}hck. g}d+Qw‘hnt tchgk} ea}èrhgnt cw heea}èrhgnt. dgt hkzgt}httgegk}t kèdgtth}gk} mgt ecxgkt mgjhkakdgegk}t hepcr}ak}t. mg nckfwg mwrèg g} tcwzgk} dcw}gw| aw|qwgnt na jckd}hck mg fgt}hckmg na }rètcrgrhg gt} cbnhfèg mg }rcwzgr wkg tcnw}hck cppcr}wk+Ng tgrzhdg m‘awmh} gt} mazak}afg apprèlgkmè dceeg wk tgrzhdg mg dcktwn}ak} hk}grkg qwgdceeg wk cw}hn m‘aiwt}gegk} mgt jahnngt qwh pgwzgk} tg prcmwhrg aw| dxdngt mg n‘gk}rgprhtgprèdh}è+ Gk fèkèran. hn g|ht}g wkg mèjhkh}hck èdrh}g mw tgrzhdg mg n‘gk}rgprhtg g} wk pnak jcreanhtèmg tck hk}grzgk}hck+ Wkg gk}rgprhtg qwh eg} gk pnadg wk pnak m‘awmh} dlgrdlg gk fèkèran àt‘attwrgr mg n‘gjjhdadh}è mgt eè}lcmgt. makt na rgeck}èg mgt hkjcrea}hckt gk dat mgmèdgk}ranhta}hck g} makt ng rgtpgd} mgt prcdèmwrgt qwg n‘ck pnadg gk prgehgr nhgw ngt cbigd}hjt mwtgrzhdg m‘awmh}+N‘awmh} dcep}abng g} jhkakdhgr gt} }rìt prcdlg mg na rèzhthck nèfang qwh gt} na ehtthck mwdceehttahrg aw| dcep}gt+ Httw mg dg}}g cp}hqwg nèfang. n‘awmh} t‘gt} kèakechkt mhrhfè zgrt wkgapprcdlg pnwt fèkèrang ajhk mg iwfgr. kck tgwngegk} mg na qwanh}è mg n‘hkjcrea}hck. eaht awtthmg na pgrjcreakdg g} mg n‘gjjhdadh}è mg n‘gk}rgprhtg+Makt dg} g|pctè kcwt gttaxgrckt mg eg}}rg na nwehìrg twr ngt mhjjèrgk}t dxdngt m‘awmh} aw tghkmg n‘gk}rgprhtg tgnck wkg apprcdlg akanx}hqwg. ngmh} g|pctè tgra }rah}è à }razgrt ng pnak twhzak} 9
1
 
Pnak m‘g|pctè
H+Awmh} mw dxdng 9 heecbhnhta}hck
1#+
Ngt prcdèmwrgt m‘awmh} mg n‘heecbhnhta}hck gk kckzangwr g} hkdcrpcrgnngt
2#+
Prcdèmwrg m‘awmh} mgt heecbhnhta}hckt dcrpcrgnngt4#+ Prcdèmwrg mg dck}rýng mgt heecbhnhta}hckt jhkakdhìrgt
HH+
Awmh} mw dxdng 9 adla}t — apprczhthckkgegk}t1#+ Na jckd}hck adla}t%apprczhthckkgegk}t2#+ Jhkanh}èt g} cbigd}hjt
4#+
Dck}rýng mgt platgt mw dxdng m‘adla}HHH+Prcdèmwrg g} awmh} mw dxdng mg zgk}gt 91#+ Ngt mhjjèrgk}t }xpgt mg zgk}gt+2#+ Tgrzhdgt Hk}grzgkak}t4#+ Cbigd}hjt mw dck}rýng hk}grkg+=#+ Darad}èrht}hqwg mw ecmwng ZGK]G 97#+ Cbigd}hjt mg n‘awmh}gwr 9:#+ Ehtthck g} mèeardlgt mg n‘awmh}gwr 9
HZ+
Awmh} mgt t}cdot 91#+ Ngt è}apgt jckmaegk}angt mg na ehtthck m‘awmh} mgt t}cdot 92#+ Eè}lcmcncfhg m‘awmh} mg n‘hkzgk}ahrg par cbtgrza}hckplxthqwgZ+Awmh} mw dxdng ¯ pgrtckkgn ¿ 9 awmh} tcdhan1#+mèjhkh}hck g} rýngt2#+t}rwd}wrgt g} mceahkgt m‘ad}hckt4#+mèeardlgt g} a|gt mg n‘awmh} tcdhanZH+Awmh} mgt cpèra}hckt mg }rètcrgrhg mg n‘gk}rgprhtg 91#+ Apgræw twr ng dck}rýng hk}grkg mg na }rètcrgrhg2#+Ngt dckmh}hckt m‘g|grdhdgt mg n‘awmh} mg }rètcrgrhg4#+G|gepngt mg }gdlkhqwgt mg mè}cwrkgegk}t=#+Prcdèmwrgt g} g|aegkt par}hdwnhgrt7#+Zèrhjhda}hck jhkang mg dclèrgkdg
2
 
H+Awmh} mw dxdng 9 heecbhnhta}hck
Ng ng mg n‘awmh}gwr gt} prhkdhpangegk} mg tg prckckdgr twr na fwnarh}è. nathkdèrh}è g} na jhabhnh}è mgt eè}lcmgt qw‘gepnchg wkg gk}rgprhtg pcwr èzanwgr tckpa}rhechkg+ Hn gt} mckd kèdgttahrg pcwr nwh mg tg prèewkhr m‘wkg batg tcnhmg qwakmaw| ecmgt m‘èzanwa}hck g} mg dcep}abhnhta}hck+ Wkg gk}rgprhtg gt} wkg gk}h}è mgprcmwd}hck pncxak} tgt gepncht ajhk mg jhkakdgr dgt rgttcwrdgt. ahkth parmèjhkh}hck dgt mgrkhìrgt dcepcr}gk} mgt ad}hjt mck} kc}rg ad}hj heecbhnhtè. dg mgrkhgrgt} dckt}h}wè mg bhgkt mck} n‘gk}rgprhtg gt} prcprhè}ahrg g} qwh tck} mgt}hkèt à rgt}grmg jaæck mwrabng tcwt na eéeg jcreg makt n‘gk}rgprhtg. g} à tgrzhr tck ad}hzh}è+
 
1#+ Ngt prcdèmwrgt m‘awmh} mg n‘heecbhnhta}hck gk kck zangwr g} mgt heecbhnhta}hckthkdcrpcrgnngt
Zchdh wkg nht}g kck g|lawt}hzg qwg pgw} w}hnhtgr wk awmh}gwr ncrt mg ta ehtthck 9
1+
Zèrhjhgr ngt tcnmgt m‘cwzgr}wrg azgd ngt dcep}gt mg n‘g|grdhdg prèdèmgk}.
2+
Prgkmrg gk dckthmèra}hck n‘è}gkmwg g} ngt }razaw| gjjgd}wèt twr ngt prcdèmwrgt mgdck}rýng hk}grkg pcwr mè}grehkgr n‘è}gkmwg mgt }razaw| à gjjgd}wgr à na ma}g ànaqwgnng gnngt mgzrck} é}rg.
4+
T‘attwrgr mw darad}ìrg règn mg n‘heecbhnhta}hck hkdcrpcrgnng 9 à tazchr qw‘gnng k‘apat ng darad}ìrg mg dlarfg.
=+
Pattgr gk rgzwg ngt dcep}gt mg dlarfgt g} dckjhregr qw‘awdwk ènèegk}. qwhawrah} mÿ é}rg dcep}abhnhtè gk heecbhnhta}hckt hkdcrpcrgnngt k‘a è}è pattè gkdlarfgt.
7+
Cb}gkhr ng }abngaw mgt ecwzgegk}t ,brw}. aecr}httgegk}t g} prczhthckt( mgtheecbhnhta}hckt hkdcrpcrgnngt.
:+
Rapprcdlgr ngt ecwzgegk}t mg n‘g|grdhdg azgd ngt phìdgt iwt}hjhda}hzgtdcrrgtpckmak}gt.
6+
Zèrhjhgr qwg ngt adqwhth}hckt gk jckm mg dceegrdg. }cw}gt ngt rgmgzakdgt mgbrgzg}t. mg nhdgkdgt g} aw}rgt ad}hjt hkdcrpcrgnt…ck} è}è mÿegk} gkrgfht}rèt g}dcep}abhnhtègt gk prcjh} twr na bckkg pèrhcmg.
<+
Th ngt jraht gk rgdlgrdlg g} mèzgncppgegk} ck} mckkèt nhgw à wk brgzg}. zèrhjhgrqwg na zangwr pcwr naqwgnng hn a è}è dcep}abhnhtè gt} bhgk hkjèrhgwr cw èfang à nazangwr kg}}g m‘aecr}httgegk} mgt heecbhnhta}hckt gk R*M nwh ck} mckkè kahttakdg.
8+
Th n‘gk}rgprhtg a adqwht wk brgzg}. t‘attwrgr qwg na mwrèg mg tck aecr}httgegk}gt hkjèrhgwr à 20 akt. mènah à par}hr mwqwgn hn }cebg makt ng dlaep mw mceahkgpwbnhd.
10+
Zèrhjhgr qwg ngt aecr}httgegk}t ck} è}è dandwnèt mg eakhìrg dckt}ak}g g} twrwkg mwrèg dcepa}hbng azgd na ka}wrg mg dlaqwg da}èfcrhg.
11+
Zèrhjhgr qwg ngt prczhthckt dckt}h}wègt. ngt aecr}httgegk}t g|dgp}hckkgntdckt}at rgepnhttgk} ngt dckmh}hckt prèzwgt par na nch9 kahttakdg mw rhtqwg.darad}ìrg zèrh}abng mg dg rhtqwg. èzanwa}hck twjjhtak}g mg na mèprèdha}hck.
12+
Gk dat mg dgtthck gk dcwrt m‘g|grdhdg. zèrhjhgr ng dandwn mgt pnwt zanwgt cw echktzanwgt g} ngwr }rah}gegk} jhtdan.4

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