{"id":3547,"date":"2023-02-08T19:41:55","date_gmt":"2023-02-08T23:41:55","guid":{"rendered":"https:\/\/quantumjuricomptable.com\/?p=3547"},"modified":"2023-09-27T15:46:03","modified_gmt":"2023-09-27T19:46:03","slug":"detection-et-prevention-de-la-fraude-a-qui-incombe-la-responsabilite-premiere","status":"publish","type":"post","link":"https:\/\/quantumjuricomptable.com\/en\/detection-et-prevention-de-la-fraude-a-qui-incombe-la-responsabilite-premiere\/","title":{"rendered":"D\u00e9tection et pr\u00e9vention de la fraude : \u00c0 qui incombe la responsabilit\u00e9 premi\u00e8re?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3547\" class=\"elementor elementor-3547\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ed36840 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed36840\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;df1b3eb&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3052ad\" data-id=\"d3052ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9a0f73 elementor-widget elementor-widget-spacer\" data-id=\"e9a0f73\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42628a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42628a3\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;ce80ab2&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2c5291a\" data-id=\"2c5291a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0d222c5\" data-id=\"0d222c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63363e1 elementor-widget elementor-widget-image\" data-id=\"63363e1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"356\" src=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2023\/02\/Add-a-heading-1150-\u00d7-250-px-1150-\u00d7-500-px-4-1-1024x356.png\" class=\"attachment-large size-large wp-image-3575\" alt=\"\" srcset=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2023\/02\/Add-a-heading-1150-\u00d7-250-px-1150-\u00d7-500-px-4-1-1024x356.png 1024w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2023\/02\/Add-a-heading-1150-\u00d7-250-px-1150-\u00d7-500-px-4-1-300x104.png 300w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2023\/02\/Add-a-heading-1150-\u00d7-250-px-1150-\u00d7-500-px-4-1-768x267.png 768w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2023\/02\/Add-a-heading-1150-\u00d7-250-px-1150-\u00d7-500-px-4-1.png 1150w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3a173 elementor-widget elementor-widget-heading\" data-id=\"cf3a173\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9tection et pr\u00e9vention de la fraude : \u00c0 qui incombe la responsabilit\u00e9 premi\u00e8re?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619fa95 elementor-widget elementor-widget-text-editor\" data-id=\"619fa95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>La d\u00e9tection d\u2019actes r\u00e9pr\u00e9hensibles tels que la fraude am\u00e8ne la haute direction \u00e0 se questionner quant aux facteurs internes et externes ayant permis aux fraudeurs all\u00e9gu\u00e9s de perp\u00e9trer ces actes.<\/p><p>Parmi les questions commun\u00e9ment abord\u00e9es, l\u2019une d\u2019entre elles revient fr\u00e9quemment:\u00a0\u00ab <strong>Pourquoi mon auditeur ne s\u2019est-il pas rendu compte que je me faisais frauder?<\/strong> \u00bb<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db0638e elementor-widget elementor-widget-text-editor\" data-id=\"db0638e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les r\u00e9ponses \u00e0 cette question sont nombreuses, nuanc\u00e9es, et parfois bien complexes:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1931180 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1931180\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8761bab\" data-id=\"8761bab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-787c201 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"787c201\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f1a506d\" data-id=\"f1a506d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c056f1 elementor-widget elementor-widget-text-editor\" data-id=\"5c056f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>La responsabilit\u00e9 premi\u00e8re de la pr\u00e9vention et de la d\u00e9tection de la fraude incombe aux responsables de la gouvernance et \u00e0 la direction de l\u2019entit\u00e9. Cette responsabilit\u00e9 d\u00e9coule notamment des efforts de la direction \u00e0 pr\u00e9venir la fraude par une culture d\u2019honn\u00eatet\u00e9 et des comportements \u00e9thiques qui traduisent cette pr\u00e9occupation. La surveillance active des responsables de la gouvernance permet par ailleurs d\u2019augmenter le risque de d\u00e9tection en cas de fraude au sein de l\u2019entit\u00e9.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-04b3df6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04b3df6\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0dfb57e\" data-id=\"0dfb57e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d59572 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9d59572\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4f1a55b\" data-id=\"4f1a55b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb6b4e5 elementor-widget elementor-widget-text-editor\" data-id=\"fb6b4e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>La responsabilit\u00e9 du professionnel qui doit auditer les \u00e9tats financiers de l\u2019entreprise est d\u2019obtenir l\u2019assurance raisonnable que les \u00e9tats financiers sont exempts d\u2019anomalies significatives. L\u2019auditeur prend les mesures qu\u2019il juge appropri\u00e9es pour d\u00e9tecter \u00e0 la fois les erreurs involontaires et les erreurs volontaires, comme les fraudes.<\/p><p>Malgr\u00e9 une planification ad\u00e9quate de la mission d\u2019audit par l\u2019auditeur, il est possible que les proc\u00e9dures mises en place par celui-ci ne permettent pas de d\u00e9tecter la pr\u00e9sence de fraude. C\u2019est ce que l\u2019on appelle le risque de non-d\u00e9tection. Le risque de non-d\u00e9tection en cas de fraude est plus \u00e9lev\u00e9 en raison de deux principaux facteurs:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e9e14ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9e14ad\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-db706a0\" data-id=\"db706a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-628cdd1\" data-id=\"628cdd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-648bb66 elementor-widget elementor-widget-text-editor\" data-id=\"648bb66\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Le caract\u00e8re intentionnel de la fraude le rend plus difficile \u00e0 d\u00e9tecter. Il implique g\u00e9n\u00e9ralement des stratag\u00e8mes qui ont \u00e9t\u00e9 minutieusement planifi\u00e9s afin de camoufler les impacts d\u00e9coulant de la fraude. Des documents peuvent avoir \u00e9t\u00e9 falsifi\u00e9s dans le but de dissimuler cette fraude, alors que certaines op\u00e9rations peuvent ne pas avoir \u00e9t\u00e9 comptabilis\u00e9es. La fraude peut s\u2019accompagner de fausses d\u00e9clarations lors de l\u2019audit des \u00e9tats financiers, la rendant plus difficile \u00e0 d\u00e9tecter. La collusion ajoute aussi au risque de non-d\u00e9tection, puisqu\u2019il devient alors difficile pour l\u2019auditeur d\u2019identifier ou de soulever des incoh\u00e9rences dans le cadre de son travail.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3ce3eb elementor-widget elementor-widget-text-editor\" data-id=\"e3ce3eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><span style=\"font-size: 1rem;\">Le deuxi\u00e8me facteur augmentant le risque de non-d\u00e9tection rel\u00e8ve du montant de la fraude. Lors de l\u2019audit des \u00e9tats financiers, l\u2019auditeur fixe un seuil mon\u00e9taire en fonction de ses normes professionnelles pour d\u00e9terminer l\u2019\u00e9tendue des travaux \u00e0 effectuer. De ce fait, lorsque les transactions frauduleuses sont inf\u00e9rieures \u00e0 ce solde mon\u00e9taire, il est possible que cela passe sous le radar de l\u2019auditeur.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9014b4b elementor-widget elementor-widget-text-editor\" data-id=\"9014b4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00c9videmment, tout au long de son mandat, l\u2019auditeur doit faire preuve d\u2019un esprit critique dans le but d\u2019obtenir l\u2019assurance raisonnable que les \u00e9tats financiers sont exempts d\u2019anomalies significatives.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d19dd37 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d19dd37\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0e88c1 elementor-widget elementor-widget-heading\" data-id=\"c0e88c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Et le juricomptable dans tout cela?<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-405f056 elementor-widget elementor-widget-text-editor\" data-id=\"405f056\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le juricomptable peut intervenir autant dans la pr\u00e9vention que dans la d\u00e9tection de la fraude, selon la nature du mandat qui lui est confi\u00e9.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b0c024 elementor-widget elementor-widget-text-editor\" data-id=\"9b0c024\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Il peut travailler en amont, afin d\u2019identifier les risques de fraude \u00e0 l\u2019interne et recommander la mise en place de contr\u00f4les suppl\u00e9mentaires aupr\u00e8s de la direction. Ce type de mandat permet donc d\u2019assurer une meilleure couverture quant aux risques de fraude inh\u00e9rents d\u2019une entreprise.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e382a2 elementor-widget elementor-widget-text-editor\" data-id=\"4e382a2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Son implication peut aussi \u00eatre requise dans un contexte d\u2019all\u00e9gations de fraude. Dans le cadre d\u2019un tel mandat, le juricomptable aura pour mandat d\u2019obtenir les preuves afin d\u2019\u00e9tablir les faits et circonstances et s\u2019il y a lieu, de quantifier les dommages subis. Ses travaux seront remis \u00e0 la direction et \u00e0 ses conseillers juridiques afin de d\u00e9terminer les recours \u00e0 prendre dans le cas o\u00f9 les all\u00e9gations seraient fond\u00e9es.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4797bb7 elementor-widget elementor-widget-heading\" data-id=\"4797bb7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Programme de gestion interne du risque de fraude <\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a045d elementor-widget elementor-widget-text-editor\" data-id=\"e3a045d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Maintenant que vous avez une meilleure connaissance de vos responsabilit\u00e9s en mati\u00e8re de gestion du risque de fraude au sein de votre organisation, avez-vous un programme de gestion interne du risque de fraude ? Le rapport annuel de l\u2019ACFE nous pr\u00e9sente des statistiques fort int\u00e9ressantes (<em>ACFE, Occupational fraud 2022 : A REPORT TO THE NATIONS)<\/em>:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba6f40 elementor-widget elementor-widget-text-editor\" data-id=\"7ba6f40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Seulement 4 % des fraudes analys\u00e9es par l\u2019ACFE dans le cadre de son rapport ont \u00e9t\u00e9 d\u00e9tect\u00e9es lors d\u2019un audit externe.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34fbde4 elementor-widget elementor-widget-text-editor\" data-id=\"34fbde4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Les fraudes d\u00e9tect\u00e9es par un audit externe perdurent en moyenne 20 mois avant d\u2019\u00eatre d\u00e9tect\u00e9es et repr\u00e9sentent une valeur moyenne de 219 000 $. Les fraudes qui sont plut\u00f4t d\u00e9tect\u00e9es par un suivi automatis\u00e9 des transactions et des donn\u00e9es perdurent en moyenne 6 mois et repr\u00e9sentent 50 000 $.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19145e8 elementor-widget elementor-widget-text-editor\" data-id=\"19145e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Parmi les fraudes analys\u00e9es, 82 % des organisations avaient en place un programme d\u2019audit externe des \u00e9tats financiers.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc92810 elementor-widget elementor-widget-text-editor\" data-id=\"cc92810\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Ces statistiques tendent \u00e0 d\u00e9montrer que l\u2019audit des \u00e9tats financiers par l\u2019auditeur externe n\u2019est pas le meilleur moyen pour d\u00e9tecter la fraude. Pour \u00eatre efficace, d\u2019autres mesures doivent accompagner le programme de gestion interne du risque de fraude, ces mesures varient en fonction des besoins propres \u00e0 votre organisation. Vous vous questionnez sur votre programme de gestion du risque de fraude ? Nos professionnels peuvent vous aider \u00e0 y voir plus clair.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c64e3c2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c64e3c2\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce52b15 elementor-widget elementor-widget-spacer\" data-id=\"ce52b15\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-59598a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59598a2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9a7276f\" data-id=\"9a7276f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62a3b33 elementor-widget elementor-widget-image\" data-id=\"62a3b33\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/1-1-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-3246\" alt=\"\" srcset=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/1-1-150x150.png 150w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/1-1-300x300.png 300w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/1-1.png 591w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d92460 elementor-widget elementor-widget-text-editor\" data-id=\"8d92460\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Am\u00e9lie Couture, CPA Auditrice, EEE\/CBV<\/strong><\/p><p>Directrice principale<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cd01441\" data-id=\"cd01441\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd52fb8 elementor-widget elementor-widget-image\" data-id=\"cd52fb8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/2-1-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-3248\" alt=\"\" srcset=\"https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/2-1-150x150.png 150w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/2-1-300x300.png 300w, https:\/\/quantumjuricomptable.com\/wp-content\/uploads\/2022\/11\/2-1.png 591w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e233fc elementor-widget elementor-widget-text-editor\" data-id=\"0e233fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Myriam Levesque, MBA, CPA,\u00a0CFF<\/strong><\/p><p>Associ\u00e9e<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-113b2e1 elementor-widget elementor-widget-text-editor\" data-id=\"113b2e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Contactez-nous pour plus d\u2019information: <a href=\"mailto:infoquantum@quantumjuri.com\" target=\"_blank\" rel=\"noopener\">infoquantum@quantumjuri.com<\/a>\u00a0ou 1-833-870-0505<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a35b14 elementor-widget elementor-widget-spacer\" data-id=\"2a35b14\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f7cef99\" data-id=\"f7cef99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Plusieurs situations d\u00e9licates peuvent mener \u00e0 un divorce professionnel entre associ\u00e9s. Voyez des situations fr\u00e9quentes rencontr\u00e9es par nos experts et comprenez mieux comment ceux-ci peuvent vous venir en aide. <\/p>\n","protected":false},"author":3,"featured_media":3574,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[111],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9tection et pr\u00e9vention de la fraude : \u00c0 qui incombe la responsabilit\u00e9 premi\u00e8re? - Quantum Juricomptable inc.<\/title>\n<meta name=\"description\" content=\"La d\u00e9tection d\u2019actes r\u00e9pr\u00e9hensibles tels que la fraude am\u00e8ne la haute direction \u00e0 se questionner 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