{"id":31,"date":"2020-05-21T10:41:01","date_gmt":"2020-05-21T10:41:01","guid":{"rendered":"http:\/\/www.sogecaburkina.com\/?page_id=31"},"modified":"2025-12-06T13:18:02","modified_gmt":"2025-12-06T13:18:02","slug":"audits-controles-comptables-financiers","status":"publish","type":"page","link":"https:\/\/www.sogecaburkina.com\/?page_id=31","title":{"rendered":"Audits – Contr\u00f4les Comptables & Financiers"},"content":{"rendered":"\n

Audit – Contr\u00f4les Comptables & Financiers<\/h2><\/p>\n\n\n\n \n\n\n\n

Contr\u00f4les l\u00e9gaux<\/strong><\/p>\n\n\n\n

Commissariat aux comptes<\/strong><\/p>\n\n\n\n

Il\ns’agit de contr\u00f4le l\u00e9gal et externe men\u00e9 de mani\u00e8re permanente par un ou\nplusieurs commissaires aux comptes ayant pour objectif principal la\nv\u00e9rification de la r\u00e9gularit\u00e9, de la sinc\u00e9rit\u00e9 et de l’image fid\u00e8le des\ncomptes. <\/p>\n\n\n\n

Commissariat aux apports, \u00e0 la\ntransformation, \u00e0 la fusion  ou \u00e0 la\nscission<\/strong><\/p>\n\n\n\n

En\ncas de constitution avec apport en nature, augmentation de capital, fusion,\nscission, apport partiel d’actif etc., un commissaire aux apports doit \u00eatre\nnomm\u00e9 pour fournir un rapport sur l’\u00e9valuation des apports en nature.<\/p>\n\n\n\n

R\u00e9vision\ncontractuelle<\/strong><\/p>\n\n\n\n

R\u00e9vision, audits comptable et financier<\/strong><\/p>\n\n\n\n

Il s’agit d’une\nmission contractuelle pour constater la r\u00e9gularit\u00e9 d’un certain nombre\nd’op\u00e9rations :<\/p>\n\n\n\n

Les normes de r\u00e9vision contractuelle,<\/p>\n\n\n\n

Le contr\u00f4le des stocks et des travaux\nen cours,<\/p>\n\n\n\n

La proc\u00e9dure de confirmation directe,<\/p>\n\n\n\n

Le contr\u00f4le des titres de\nparticipation et de placement,<\/p>\n\n\n\n

La r\u00e9vision des comptes consolid\u00e9s,<\/p>\n\n\n\n

Le contr\u00f4le des biens entr\u00e9s dans le\npatrimoine d’une soci\u00e9t\u00e9 \u00e0 la suite d’op\u00e9ration d’apport, de fusion ou de\nscission,<\/p>\n\n\n\n

La r\u00e9vision en milieu informatis\u00e9:<\/p>\n\n\n\n

les principes g\u00e9n\u00e9raux,<\/p>\n\n\n\n

l’informatique sur l’\u00e9tude et\nl’\u00e9valuation du syst\u00e8me de contr\u00f4le,<\/p>\n\n\n\n

les techniques de contr\u00f4les assist\u00e9s\npar ordinateur.<\/p>\n\n\n\n

Le seuil de signification<\/p>\n\n\n\n

Les r\u00e9visions des comptes de frais g\u00e9n\u00e9raux<\/p>\n\n\n\n

Les demandes de confirmation adress\u00e9es\naux banques.<\/p>\n\n\n\n

Etc.<\/p>\n\n\n\n

Des conseils en organisations des entreprises<\/strong><\/p>\n\n\n\n

            1\n– Etablissement de l’organigramme structurel,<\/p>\n\n\n\n

            2 – D\u00e9finition des fonctions et\nt\u00e2ches,<\/p>\n\n\n\n

            3 – Organisation et communications\ninteractives entre fonctions,<\/p>\n\n\n\n

            4 – R\u00e9daction de manuel des\nproc\u00e9dures,<\/p>\n\n\n\n

            5 – Consultant aupr\u00e8s de la direction,<\/p>\n\n\n\n

6 – Strat\u00e9gie, management, culture d’entreprise et \u00e9thique.<\/p>\n\n\n\n

Une formation\nadapt\u00e9e aux besoins de la  client\u00e8le<\/strong><\/p>\n\n\n\n

Les\nth\u00e8mes d\u00e9velopp\u00e9s pour le public suivant :<\/p>\n\n\n\n

                        – comptables,<\/p>\n\n\n\n

                        – gestionnaires du\npersonnel,<\/p>\n\n\n\n

                        – directeurs\nadministratifs et financiers,<\/p>\n\n\n\n

                        – directeurs commerciaux.<\/p>\n","protected":false},"excerpt":{"rendered":"

Audit – Contr\u00f4les Comptables & Financiers Contr\u00f4les l\u00e9gaux Commissariat aux comptes Il s’agit de contr\u00f4le l\u00e9gal et externe men\u00e9 de mani\u00e8re permanente par un ou plusieurs commissaires aux comptes ayant pour objectif principal la v\u00e9rification de la r\u00e9gularit\u00e9, de la sinc\u00e9rit\u00e9 et de l’image fid\u00e8le des comptes. Commissariat aux apports, \u00e0 la transformation, \u00e0 la […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-31","page","type-page","status-publish","hentry"],"yoast_head":"\nAudits - Contr\u00f4les Comptables & Financiers - SOGECA<\/title>\n<meta name=\"description\" content=\"Le Cabinet SOGECA International est sp\u00e9cialis\u00e9 en audits, contr\u00f4les comptables et financiers, en apurement de comptes, en assistance comptable, assistance en gestion, et \u00e9tudes de projets structurants, en conseils juridiques et fiscaux, en formation adapt\u00e9e \u00e0 vos besoins\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sogecaburkina.com\/?page_id=31\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audits - 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