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Coso Referentiel Integre De Controle Interne
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Book Synopsis Coso - Référentiel intégré de contrôle interne by : PWC - PriceWaterhouseCoopers
Download or read book Coso - Référentiel intégré de contrôle interne written by PWC - PriceWaterhouseCoopers and published by Editions Eyrolles. This book was released on 2014-10-23 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le référentiel international Coso est très largement accepté et utilisé dans le monde entier comme cadre de référence pour la mise en place et le pilotage de systèmes de contrôle interne efficaces. Cette nouvelle version du référentiel Coso, venant après l'édition initiale de 1992, a été améliorée en élargissant les objectifs relatifs au reporting financier à des aspects extra-financiers et internes. Elle intègre également les nombreuses évolutions qui ont marqué l'environnement économique et opérationnel au cours des dernières années, notamment les attentes en matière de surveillance par les instances de gouvernance, la mondialisation des marchés et des opérations, l'évolution et la complexité croissante des modèles économiques ou les attentes en matière de prévention et de détection de la fraude. Le Référentiel intégré de contrôle interne a ainsi pour but de permettre aux administrateurs, dirigeants, managers et experts du contrôle de trouver une réponse circonstanciée à la question fondamentale : "L'organisation est-elle sous contrôle ?".
Book Synopsis Coso - Référentiel intégré de contrôle interne by : PWC - PriceWaterhouseCoopers
Download or read book Coso - Référentiel intégré de contrôle interne written by PWC - PriceWaterhouseCoopers and published by Editions Eyrolles. This book was released on 2015-01-29 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le reporting financier est un élément crucial de la communication d'une organisation. Au-delà des exigences réglementaires et fiscales, il en va de sa réputation et de sa capacité à susciter la confiance des investisseurs et des établissements de crédit. C'est pourquoi les organisations déploient leur système de contrôle interne et l'utilisent comme levier de la fiabilité de leur reporting financier... Encore faut-il que ce dispositif soit efficace. Le Recueil étaye par des méthodes pratiques et des illustrations la mise en oeuvre, dans le cadre de la préparation des états financiers, des composantes et des principes présentés dans le Référentiel intégré de contrôle interne du COSO. Il n'a pas vocation à remplacer ni à modifier ce Référentiel mais plutôt à le compléter. Les outils d'évaluation, disponibles via un lien de téléchargement inclus dans cet ouvrage, fournissent des modèles et des scénarios pour évaluer chaque composante ou principe du Référentiel. L'efficacité de tout système de contrôle interne (y compris ceux qui ne se limitent pas au reporting financier) peut ainsi être documentée à l'aide de modèles (importables et réutilisables, aux formats PDF et Excel). Des scénarios illustrent très concrètement l'utilisation des modèles proposés.
Book Synopsis Proceedings of the 3rd International Conference of Economics and Management (CIREG 2016) Volume I by : Houcine Berbou
Download or read book Proceedings of the 3rd International Conference of Economics and Management (CIREG 2016) Volume I written by Houcine Berbou and published by Cambridge Scholars Publishing. This book was released on 2020-04-06 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together papers presented at the 3rd Conference of Research in Economics and Management (CIREG) held in Morocco in May 2016. With a focus on the challenges of SMEs and innovative solutions, they highlight the contribution of researchers in the fields of business and management, with all their micro and macro-economic aspects. They shed light on the universal scientific vision of the importance of SMEs with answers relevant to their local context and adapted to their specific national situation. The relevance of SME research lies in its heuristic value of analyzing change, rather than in constructing a category, a particularly useful empirical concept. This first volume is focused on economic issues.
Author :Great Britain. Office of Government Commerce Publisher :The Stationery Office ISBN 13 :0113310455 Total Pages :278 pages Book Rating :4.1/5 (133 download)
Book Synopsis Service strategy by : Great Britain. Office of Government Commerce
Download or read book Service strategy written by Great Britain. Office of Government Commerce and published by The Stationery Office. This book was released on 2007-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management, Computers, Computer networks, Information exchange, Data processing, IT and Information Management: IT Service Management
Book Synopsis Audit interne et référentiels de risques by : Pierre Schick
Download or read book Audit interne et référentiels de risques written by Pierre Schick and published by . This book was released on 2014 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: La gestion des risques est au coeur des préoccupations actuelles des directions. Pour s'assurer de leur maîtrise, elles font appel à la fonction Contrôle interne et se dotent d'un support d'évaluation et de surveillance : l'audit interne. Ce livre présente une méthodologie, des fiches pratiques opérationnelles, des modèles de documents, nécessaires à la conduite d'une mission d'audit efficace et efficiente, en conformité avec les préconisations de l'AMF et du référentiel COSO. La démarche proposée donnera des solutions aux auditeurs, contrôleurs internes et gestionnaires de risques pour gagner en qualité, rapidité et intégrité dans leur mission, notamment en s'appuyant sur la solution informatique innovante ROK (Risk Organization Knowledge).Cette 2e édition s'enrichit des retours d'expérience d'une trentaine de directions d'audit interne et introduit le nouveau référentiel COSO (cadre de référence international pour la mise en oeuvre du contrôle interne actualisé en 2013).
Book Synopsis Contrôle interne - 4e éd. by : Frédéric Bernard
Download or read book Contrôle interne - 4e éd. written by Frédéric Bernard and published by Maxima. This book was released on 2013-06-13 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le contrôle interne a aujourd'hui pour objectif de prévenir tout dysfonctionnement (financier, écologique, industriel, éthique...) susceptible de porter atteinte aux intérêts des actionnaires mais aussi de tout partenaire qui s'estimerait lésé (collectivité territoriale, client, fournisseur...). Ce livre explique comment faire. Il contient un grand nombre de régles que toutes les sociétes doivent connaître car à la suite des Etats-Unis, toutes les législations ont formalisé les procédures obligatoires de contrôle et d'audit que doivent désormais respecter les entreprises. En France c'est la Loi de Sécurité Financière qui désormais (c'est la raison de cette nouvelle édition) s'applique à toutes les sociétés anonymes. Contenu : Les concepts théoriques et les aspects réglementaires La cartographie des risques Le guide d'audit de la fraude Méthodologie de mise en place et de pilotage d'un dispositif de contrôle interne permanent Cas pratiques Référentiels du contrôle interne : questionnaires, 200 points de contrôle, bonnes pratiques.
Book Synopsis Audit interne et référentiels de risques - 2e éd. by : Pierre Schick
Download or read book Audit interne et référentiels de risques - 2e éd. written by Pierre Schick and published by Dunod. This book was released on 2014-04-02 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Toute organisation doit se fixer des objectifs, mais pour les atteindre, elle est confrontée à une multitude de risques dont le contrôle interne doit garantir la maîtrise. Afin de s’en assurer, les directions se dotent d’un support d’évaluation et de surveillance : l’audit interne. Vous trouverez dans ce livre une synthèse de ce qu’il faut savoir pour conduire une action de maîtrise des risques sur les principales activités et processus de l’organisation. Enrichie de nombreux retours d’expérience, la nouvelle édition présente des repères méthodologiques et des fiches pratiques opérationnelles nécessaires à la conduite d’une mission d’audit, efficace et efficiente. Elle est complétée par quinze référentiels de risques qui s’appuient sur les dispositifs de contrôle interne et de gestion des risques préconisés par l’AMF et le nouveau référentiel COSO. Cet ouvrage propose aux auditeurs et contrôleurs internes une démarche performante de gestion des risques, qui permet de gagner en qualité, rapidité et intégrité, en s’appuyant sur la solution informatique innovante ROK.
Book Synopsis COSO Enterprise Risk Management Certificate by : AICPA
Download or read book COSO Enterprise Risk Management Certificate written by AICPA and published by Wiley. This book was released on 2020-03-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COSO Enterprise Risk Management Certificate (13.5 CPE Credits) offers you the unique opportunity to learn the concepts and principles of the newly updated ERM framework and be prepared to integrate the framework into your organization's strategy-setting process to drive business performance. The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility. The only COSO-authorized certificate program on the 2017 COSO ERM framework, this new certificate program offers you the unique opportunity to learn the concepts and principles of the updated ERM framework and be prepared to integrate it into your organization's strategy-setting process to drive business performance. Plus, you'll earn up to 13.5 hours of CPE. Seven self-paced modules provide you with the knowledge necessary to understand and apply COSO's Enterprise Risk Management - Integrating with Strategy and Performance. The ERM Framework assists management and boards of directors with their respective duties for managing risk. It does so by explaining five easy-to-understand components that accommodate different viewpoints and operating structures, and enhance strategies and decision-making. The certificate program includes: Self-study online modules: An Overview of Enterprise Risk Management - Integrating with Strategy and Performance The Governance and Culture Component The Strategy and Objective-Setting Component The Performance Component The Review and Revision Component The Information, Communication, and Reporting Component Case Application - ERM Improvement Observations Online exam: Complete the exam at the date and time that works best for you within 90 days of finishing the learning program eBook of COSO's Enterprise Risk Management - Integrating with Strategy and Performance: Use the eBook to reference the ERM framework directly WHO WILL BENEFIT? Team members who play a risk management role in entities of any size Consultants who provide advisory services related to enterprise risk management Board members who provide oversight of enterprise risk management KEY TOPICS Governance and culture Strategy and objective-setting Performance Review and revision Information, communication, and reporting LEARNING OBJECTIVES Analyze the value of enterprise risk management when setting and carrying out strategy and objectives. Apply the integration of enterprise risk management with strategy and performance. Demonstrate familiarity with the concepts of the ERM Framework, including components and principles. Apply the concepts of the ERM Framework to a variety of situational examples. The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility. Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online: 13.5 (CPE credit info) NASBA FIELD OF STUDY: Management Services LEVEL: Intermediate PREREQUISITES: Participants should have at least 2-6 years' experience with enterprise risk management. ADVANCE PREPARATION: Advanced Prep: *Recommended (not mandatory) prereading of the 2017 COSO ERM Framework. DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: COSO-ERMC Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected].
Book Synopsis Audit interne et référentiels de risques - 3e éd. by : Pierre Schick
Download or read book Audit interne et référentiels de risques - 3e éd. written by Pierre Schick and published by Dunod. This book was released on 2021-01-20 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Toute organisation doit se fixer des objectifs, mais pour les atteindre, elle est confrontée à une multitude de risques dont le contrôle interne doit garantir la maîtrise. Afin de s’en assurer, les directions se dotent d’un support d’évaluation et de surveillance : l’audit interne. Vous trouverez dans ce livre une synthèse de ce qu’il faut savoir pour conduire une action de maîtrise des risques sur les principales activités et processus de l’organisation. Enrichie de nombreux retours d’expérience, cette édition entièrement mise à jour présente des repères méthodologiques et de nouvelles fiches pratiques opérationnelles nécessaires à la conduite d’une mission d’audit, efficace et efficiente. Elle est complétée par quinze référentiels de risques qui s’appuient sur les dispositifs de contrôle interne et de gestion des risques préconisés par l’AMF et le référentiel COSO. Cet ouvrage propose aux auditeurs et contrôleurs internes une démarche performante de gestion des risques, qui permet de gagner en qualité, rapidité et intégrité, en s’appuyant sur la solution informatique innovante ROK.
Book Synopsis La pratique du contrôle interne by : PricewaterhouseCoopers
Download or read book La pratique du contrôle interne written by PricewaterhouseCoopers and published by Editions Eyrolles. This book was released on 2002 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: En période de ralentissement économique comme de forte croissance, la conduite d'une entreprise doit s'appuyer sur un processus de contrôle interne capable de donner une assurance raisonnable quant à l'atteinte de ses objectifs. L'ampleur et la brutalité des crises actuelles vont plus que jamais amener les actionnaires, autorités de tutelle et autres parties prenantes de l'entreprise à exiger des dirigeants qu'ils s'assurent que leur organisation est bien sous contrôle et le démontrent. Le lecteur trouvera dans cet ouvrage, traduction française de Internal Control - Integrated Framework, plus connu sous le nom de COSO Report : un modèle global des meilleures pratiques de contr6le Interne ; un cadre de référence présentant les concepts et les composants fondamentaux du contrôle interne applicables et adaptables à toute Organisation ; un ensemble d'outils d'évaluation : guides d'entretien, questionnaires d'évaluation globale ou par activité, grille de présentation synthétique des résultats de l'évaluation. [Source : d'après la 4e de couverture]
Book Synopsis Making Markets by : Mitchel Y. Abolafia
Download or read book Making Markets written by Mitchel Y. Abolafia and published by Harvard University Press. This book was released on 2001-10-30 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In the wake of million-dollar scandals brought about by Michael Milken, Ivan Boesky, and their like, Wall Street seems like the province of rampant individualism operating at the outermost extremes of self-interest and greed. But this, Mitchel Abolafia suggests, would be a case of missing the real culture of the Street for the characters who dominate the financial news. Making Markets, an ethnography of Wall Street culture, offers a more complex picture of how the market and its denizens work. Not merely masses of individuals striving independently, markets appear here as socially constructed institutions in which the behavior of traders is suspended in a web of customs, norms, and structures of control. Within these structures we see the actions that led to the Drexel Burnham and Salomon Brothers debacles not as bizarre aberrations, but as mere exaggerations of behavior accepted on the Street. Abolafia looks at three subcultures that coexist in the world of Wall Street: the stock, bond, and futures markets. Through interviews, anecdotes, and the author’s skillful analysis, we see how traders and New York Stock Exchange “specialists” negotiate the perpetual tension between short-term self-interest and long-term self-restraint that marks their respective communities—and how the temptation toward excess spurs market activity. We also see the complex relationships among those market communities—why, for instance, NYSE specialists resent the freedoms permitted over-the-counter bond traders and futures traders. Making Markets shows us that what propels Wall Street is not a fundamental human drive or instinct, but strategies enacted in the context of social relationships, cultural idioms, and institutions—a cycle that moves between phases of unbridled self-interest and collective self-restraint."
Book Synopsis Gouvernance et contrôle interne by : Daniel Corfmat
Download or read book Gouvernance et contrôle interne written by Daniel Corfmat and published by Editions L'Harmattan. This book was released on 2012-09-01 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les scandales et les dérives révélés dans les années 2000 dans de grandes entreprises ont montré l'impérieuse nécessité d'améliorer de manière structurelle leur contrôle interne. Ce fascicule fait la synthèse des réflexions menées au sein de l'ADAE (Association des Dirigeants et Administrateurs d'Entreprise) sur la relation qui peut exister entre gouvernance, bonne gestion et contrôle interne et sur ce qu'il est possible de faire en la matière.
Book Synopsis Quantum Theory of Finite Systems by : Jean-Paul Blaizot
Download or read book Quantum Theory of Finite Systems written by Jean-Paul Blaizot and published by Mit Press. This book was released on 1986 with total page 657 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and pedagogical account of the various methods used in the quantum theory of finite systems, including molecular, atomic, nuclear, and particle phenomena. Covering both background material and advanced topics and including nearly 200 problems, Quantum Theory of Finite Systems has been designed to serve primarily as a text and will also prove useful as a reference in research. The first of the book's four parts introduces the basic mathematical apparatus: second quantization, canonical transformations, Wick theorems and the resulting diagram expansions, and oscillator models. The second part presents mean field approximations and the recently developed path integral methods for the quantization of collective modes. Part three develops perturbation theory in terms of both time-dependent Feynman diagrams and time-independent Goldstone diagrams. A fourth part discusses variational methods based on correlated wavefunctions, including spin correlations. The approximation schemes are formulated for fermions and bosons at eigher zero or non-zero temperature. Although the formalism developed applies to both finite and infinite systems, the book stresses those aspects of the theory that are specific to the description of finite systems. Thus special attention is given to mean field approximations, the ensuing broken symmetries, and the associated collective motions such as rotations. Conversely, some specific features of systems with infinite numbers of degrees of freedom (such as the thermodynamic limit, critical phenomena, and the elimination of ultraviolet divergencies) are deliberately omitted. Jean-Paul Blaizot and Georges Ripka are associated with the Centre d'Etudes Nucleaires de Saclay.
Download or read book Changing France written by P. Culpepper and published by Springer. This book was released on 2006-01-27 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do European states adjust to international markets? Why do French governments of both left and right face a public confidence crisis? In this book, leading experts on France chart the dramatic changes that have taken place in its polity, economy and society since the 1980s and develop an analysis of social change relevant to all democracies.
Book Synopsis The Dynamics and Challenges of Tetranormalization by : Henri Savall
Download or read book The Dynamics and Challenges of Tetranormalization written by Henri Savall and published by IAP. This book was released on 2013-03-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
Book Synopsis The Qualimetrics Approach by : Henri Savall
Download or read book The Qualimetrics Approach written by Henri Savall and published by IAP. This book was released on 2011-06-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.
Book Synopsis Théorie et pratique de l'audit interne by : Jacques Renard
Download or read book Théorie et pratique de l'audit interne written by Jacques Renard and published by Editions Eyrolles. This book was released on 2016 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: La 4e de couv. indique : "Le livre de référence sur l'audit interne. Un manuel d'apprentissage pour les étudiants et auditeurs débutants ; Un guide méthodologique pour les auditeurs et contrôleurs internes en activité ; Un vade-mecum pour les responsables opérationnels en charge des risques et du contrôle interne ; Une sensibilisation à l'audit interne pour les dirigeants, administrateurs et membres de comités d'audit ; Pour tous, une mise à jour des connaissances en gestion et gouvernement d'entreprise. La fonction d'audit interne ne cesse de se développer et d'affiner ses observations et recommandations. Cette neuvième édition met en valeur l'essentiel des évolutions les plus récentes, à savoir : les mises à jour des Normes professionnelles et en particulier des MPA, lesquelles sont appelées à évoluer ; les rapprochements de l'audit interne avec les fonctions voisines et les organismes qui les représentent (AMRAE, DFCG, AFDCC, AFAI, USF, etc.) ; les innovations dans la pratique de l'audit interne : audit en continu, reporting intégré, etc. ; les nouveaux développements du Coso ; une nouvelle approche du Plan d'audit ; les risques nouveaux nés du développement technologique (cloud computing, cybercriminalité...) ; l'extension de l'audit au secteur public (décret du 28 juin 2011)"
