Cycle Achats- fournisseurs
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SOMMAIRE INTRODUCTION!
I AS"ECTS CONCE"TUE#S DU CONTR$#E INTERNE% I.1 DÉFINITION DU CI ET NOTIONS VOISINES........................................................................................................2 I.2 OBJECTIFS DU CI :...........................................................................................................................................2 I.3 PRINCIPES DE BASE DU CI :.............................................................................................................................4 I.4 ASPECTS DU CONTRÔLE INTERNE AU SEIN DU CYCLE « ACHATS- FOURNISSEURS »:.......................................
II M&T'ODO#O(IE D)AUDIT INTERNE ET O"&RATIONNE# DANS #A *ONCTION AC'ATS+, II.1 LES FINALITÉS DE LA FONCTION ACHATS :.....................................................................................................! II.2 LES SERVICES INTERVENANTS DANS LE PROCESSUS D"ACHATS :.................................................................2# II.3 L"OR$ANISATION TYPI%UE DU CYCLE « ACHATS- FOURNISSEURS » :...........................................................2#
CONC#USION.
/I/#IO(RA"'IE0
Cycle Achats- fournisseurs
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Introduction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
Cycle Achats- fournisseurs
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I. Aspects Aspects conceptuels du Contrôle Interne I.1 Définition du CI et notions voisines A&' 8&;,* )*( 9)9*'( *)&5( > )& ,'+5,' &+7&(0 5) *( 5,&' * 5(5'6/* *'*:
Contr1le interne+ )"*'(*;)* *( (9+/59( +,'5;/&' > )& &G5(* * )"*'*5(*. I) (* &'5*(* & )",6&'5(&5,'0 )*( 97,*( * ,+9/*( * +7&+/'* *( &+559( * )"*'*5(* ,/ &5'*'5 )& 9*''59 * +*))*-+5.
OECCAK Audit interne+ *( > )"5'95*/ * )"*'*5(* /'* &+559 "&9+5&5,' / +,')*
*( ,9&5,'(< 5) *( &/ (*5+* * )& 5*+5,'.IFACIK
Contr1le de gestion+ +"*( )* ,+*((/( & )*/*) )*( 556*&'( ("&((/*' /* )*( *((,/+*( (,' ,;*'/*( * /5)5(9*(0 &*+ *5+5*'+*0 *5+&+59 * *5'*'+*.
I.2 Objectifs du CI :
Ma2trise de l3entre4rise + I) 5'+,;* &/ 556*&'( * )"*'*5(* * +,'+*,5 * * ** *' /* )*(
5(,(55( / +,')* 5'*'*0 &5( &/((5 * ("&((/* / *(*+ * )& ,)55/* / +,')* &'( ,/*( )*( &+559( * )"*'*5(*. L& &G5(* * )"*'*5(* '9+*((5* /' 5(,(55 * +,')* 5'*'* +,'(5/9 ",;*+5( +)&5**' 95'5(0 * ;/6*( * * 97,*( * ,+9/*(.
Sau5egarder les actifs + L& (&/*6&* *( &+5( ,/ / &5,5'* * )"*'*5(* *( /'* ,;)56&5,' /5
5'+, 5'+,;* ;* &/ 556* 556*&' &'(( "*' "*'* *5(*( 5(*( *' &' &' /* &'&& &'&&5*( 5*( *( &+5,' &+5,''&5 '&5*( *( /5 95*''*' *( &5+5&5,'( &/ +&5&).
Cycle Achats- fournisseurs
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I)( ,5*' ("&((/* /* )*( &+5( * )& (,+599 &+/5( 6M+* &/ +&5&) (,' ,969( *' *&'*'+*0 )*/ ,*+5,' *56* )& 5(* *' )&+* "/' *'(*;)* +,79*' * ,*'( * +,')*. L& (&/*6&* *( &+5( *56* /* ,/*( )*( *'9*( * (,5*( *'&' /' **+5+* (,5*' +,)*(0 96/)5*(0 &/,5(9*( * /(559*(0 &5( &/((5 /* )"*5(&' 7(5/* +,'+,* &*+ )"*'*65(**' +,&;)* * )"&+5.
Assurer la 6ualité de l3infor7ation + C* ,;*+5 +,'55,''* )"&*5'* * )",;*+5 * )& &G5(* * )"*'*5(*. E' **0
,/ ;5*' 69* /'* *'*5(*0 5) &/ /' ((* "5',&5,' * /&)59. C* *'5* ,5 *** )"&++( > /'* 5',&5,' ,;*+5*0 ,''&' /'* 5&6* 5)* * )"*'*5(* < * 5(,'5;)* &'( )* ,& ,/)/ * &'( )*( 9)&5( &,59(. L& /&)59 * )"5',&5,' *56* /' ((* * +,')*( 96/)5*( /5 &((/*' )& 5&;5)59 *( ,+9/*( * +,))*+*0 * &5**' * * 5/(5,' *( 5',&5,'(.
Assurer l3a44lication des instructions de la Direction + L*(( 5'( L* 5'(/ /+ +5, 5,'( '( * )& 5* 5*+ +5, 5,'' (,' (,' +, +,/' /'5 5/9 /9*( *( (,' (,' 5* 5*( (*( *( , ,*( *( :
&/,&5(9*(0 9+5*( ,/ *;&)*( < *))*( (,' (,/*' 5)9*( )/(5*/( ,5( &&' "&5* > )& *(,''* ,/ )&/*))* *))*( ,5*' &,5 /'* (56'55+&5,' 595&*. P,/ &*5'* +* ,;*+50 ,5( '5*&/ * +,')* (,' 9/( : o
C,')* & 5,5 /5 +,'(5(* > &((/*0 "/'* &0 /* )",;*+5 *( 5'(/+5,'( *( ;5*' 95'50 )*( 5'(/+5,'( (,' +)&5*(0 &,59*( * +,97*'(5;)*(0 * "&/* &0 *))*( (,' &*((9*( &/ *(,''*( &/ *(,''*( 7&;5)59*( * ,9*( ,/ )*( 5'*9* +,*+**'.
o
C,' C,' )* )* > ,(* ,(*5 5, ,55 +,'( +,'(5( 5(&' &' > &((/ &((/* * )& ;,'' ;,''** &) &)5+ 5+& &5, 5,'' *( *( 5'(/+5,'(.
o
U' ,5(5* +,')* +,'(5(&' +,'(5(&' > &5* +,&* )*( 5'(/+5,'( 5'(/+5,'( ,''9*( ,''9*( * )*( &+5,'( "*9+/5,' &5' * ,''* *( 6&&'5*( (/ )"&)5+&5,' **+5* *( 5'(/+5,'(.
*a5oriser l3a7élioration l3a7élioration des 4erfor7ances 4erfor7ances + E5+&+59 * *5+5*'+* &'( )& 6*(5,' *( *'*5(*(0 *))*( (,' )*( 9,++/&5,'( /
+,')* 5'*'*. E' **0 )"*5+&+59 "/'* *'*5(* *( (& +&&+59 > &*5'* )*( ,;*+5( /"*))* ("*( 59*. L"*5+5*'+* /&' > *))* *( )& +&&+59 * )"*'59 > * *5+&+* &/
Cycle Achats- fournisseurs
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,5'* +,. P,/ (* *** /'* *5+&+59 * /'* *5+5*'+* (&5(&5(&'*(0 )",6&'5(&5,' ,5 * ,9* "/' ,+*((/( * +,/'5+&5,' 5'*'* /5 *+,/* )*( 5',&5,'( /&'5&5*( * /&)5&5*( *'&' > )& 5(* *' )&+* *( ,+9/*( * *( ((*( ,9&5,''*)( * &5'5(&5( *)( /* : &'/*)( * ,+9/*( ,/ ',*( * (*5+*( < O6&'56&*( * *(+55,'( * ,(*( < R&,( 95,5/*( "5',&5,'( * 6*(5,' +,/&' )"*'(*;)* *( &+559(0 &'( )* +&* "/' ((* * +,')* ;/69&5* * * *(/* *( *,&'+*(.
I.3 Principes de base du CI : P,/ &,5 (& +95;5)59 * 6&&'5 /'* /&)59 (&5(&5(&'*0 )* +,')* 5'*'* ,5 ,;(** * *(*+* /' +*&5' ',;* * 6)*( * +,'/5* ,/ * *+*(. C*( *+*( (,' &/ ',;* ',;* * (* > (&,5 : )",6&'5(&5 )",6&'5(&5,'0 ,'0 )"5'96&5,'0 )"5'96&5,'0 )& *&'*'+*0 *&'*'+*0 )"/'5*(&)590 )"/'5*(&)590 )"5'9*'&'+*0 )"5',&5,' * )"7&,'5*.
L* *+* ",6&'5(&5,' : P,/ /* )* +,')* 5'*'* (,5 (&5(&5(&'0 5) *( '9+*((&5* /* )",6&'5(&5,' *
)"*'*5(* ,((* /' +*&5' ',;* * +&&+95(5/*(. L",6&'5(&5,' ,5 * : -
9& 9&)& )&;) ;)*0 *0 )"5 )"5, ,5 5(& (&5, 5,'' 9&' 9&' )"* )"*+* +* 5, 5,'. '.
-
A&9 A&9** * &&&; &&&;)*0 )*0 (* +,', +,',* * &/ ,;*+ ,;*+5( 5(00 &5( &/((5 &/((5 * * (,/)* (,/)* ,/ ,/ '* &( * * /)'9&;)* &/ 99'**'( *+*5,''*)(0
-
F, F,&)5 &)5(9 (9*0 *0 &5' &5' " "* * 95 955 5&; &;)*0 )*0
E))* ,5 +,,* /'* (9&&5,' +,'*'&;)* *( ,'+5,'(. L",6&'5(&5,' ,5 * 9&;)5* (,/( )& *(,'(&;5)59 / +7* "*'*5(*. L& 6)* * (9&&5,' *( ,'+5,'( & ,/ ,;*+5 "95* /* &'( )"**+5+* "/'* &+559 * )"*'*5(* /' * &6*' +//)* : -
)*( )*( ,'+ ,'+5 5,' ,'(( * 9+5( 9+5(5, 5,'0 '0
-
)*( )*( ,'+ ,'+5 5,' ,'(( "*' "*'* *65 65( (* ** *' '00
-
)*( )*( ,'+ ,'+5 5,' ,'(( * +,' +,' )* )*00
-
,/ * * (5 (5)* )**' *' */ */ "*' "*'* * *))*( *))*(..
L* *+* "5'96&5,'
Cycle Achats- fournisseurs
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
L* *+* * *&'*'+* : P,/ )& 5(* *' )&+* * )",6&'5(&5,' * )"*'*5(* * * (,' ((* * 96/)&5,' /"*( )* +,')* 5'*'*0 5) &/ /'* 9*''59 * +* *'5*0 *))* &/((5 5'9*'&'* * )& +,'5'/59 "*),5&5,'. L*( ((*( * +,')* 5'*'* ,5*' * &5'*'/( &/((5 ;5*' /"5) "& /'* +,'5'/59 "*),5&5,'.
L* *+* *+* "/'5*(&)5 "/'5* (&)59 9 : P,/ /* )* +,')* 5'*'* (,5 "/'* /&)59 (&5(&5(&'*0 5) ,5 +,/5 ,/*( )*( )*( *(, *(,'' ''*( *( *+) *+)//*( / +,' +,') )** & 5 55)6 5)6*0 *0 '5 * ,&5 ,&5'* '*(( 9(* 9(* 9( 9( ,/ "9&;)5((**'( 5( *' *7,( / +,')* 5'*'*.
L* *+* "5'9*'&'+* "5'9*'&'+ * : C* 5' 5'+5 +5* * 5) 5)5 5/* /* /* /* )*( )*( ,;*+ ,;*+5 5( ( / +,' +,' )* )* 5'* 5'*' '** (,' (,' > &*5 &*5' '* * 5'9* 5'9*'& '& *' *' *( ,+99(0 ,+99(0 97, 97,*( *( * ,*'( ,*'( * )"*'* )"*'*5(* 5(*.. E' &5+/ &5+/)5* )5*00 )"5',&5/* '* ,5 &( 9)55'* +*&5'( +,')*( 5'*95&5*(.
L* *+* "5',&5,' "5',&5, ' : L"5',&5,' ,5 9,'* > +*&5'( +5*( *)( /* )& *5'*'+*0 )"/5)590
)",;*+5590 )& +,/'5+&;5)59 * )& 955&;5)59.
L* *+* "7&,'5* :
Cycle Achats- fournisseurs
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
I.4 Aspects du contrôe interne au sein du c!ce " ac#ats$ fournisseurs %: L*( ,;*+5( 69'9&/ / CI +,'(5(*' > &G5(* )"*'*5(*0 (&/*6&* )*( &+5(0 &((/* )& /&)59 * )"5',&5,'0 &((/* )"&)5+&5,' *( 5'(/+5,'( * )& D5*+5,' * *'5' &,5(* )"&9)5,&5,' *( *,&'+*(. S*( 5'+5*( * ;&(* (,' &/ ',;* * (* > (&,5 : )",6&'5(&5,'0 )"5'96&5,'0 )& *&'*'+*0 )"/'5*(&)590 )"5'9*'&'+*0 )"5',&5,' * )"7&,'5*.
a. Principes d’évaluation du CI :
A +* (&*0 ',/( &)),'( *&5'* )*( 59*'( 5'+5*( / +,')* 5'*'* /&' > )& ,+9/* "&+7&.
#3e8hausti5ité des 4rocédures +
A +* '5*&/0 )"&/5*/ (* *&'* (5 ,/*( )*( ,9&5,'( * )"*'*5(* ,' 99 *'*65(9*(0 )* 5(/* ",5((5,' */ (* &'5*(* & : -
L",5((5 ",5((5,' ,' * )"*' )"*'*65 *65(* (**' *' "/'* "/'* &+/ &+/** */* */* ,/ "/' "/' &,5 &,500
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L& 9+* 9+*5,' 5,' *( *( &+7& &+7&'5 '5(*( (*( (&'( (&'( *'*65( *'*65(* **' *' * )& &+/* &+/* > *+* *+*,5 ,500
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N,' +, +,& &;5) ;5)5(& 5(&5,' 5,' * +* +*&5' &5'(( &5**' &5**'(( &'( )*( )*( +,* +,*(( ,/'5( ,/'5((*/ (*/(. (.
P,/ ("&((/* * )"*7&/(559 *( ,+9/*(0 )"&/5*/ **+/* )*( *(( (/5&'( : I) (9)* (9)*+ +5, 5,'' ''** *( *( ;,'( ;,'( * 9+* 9+* 5, 5,'' * ("&( ("&((/ (/* * * )"*' )"*'* *65 65( (* ** *' ' *( *( &+ &+/ /*( *( +,*(,'&'*(.
Cycle Achats- fournisseurs -
Audit intégré
I) (9)*+5 (9)*+5,'' ,''** *( ,/;)* ,/;)*(( * ;,' * * +,&' +,&'*0 *0 *, *,/* /* )*( )*( ;,'( ;,'( * +,&' +,&'*( *( * )*( &+/*( +,*(,'&'*( * ("&((/* * )*/ *'*65(**'.
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I) (9)*+5 (9)*+5,'' ,''** )*( *)*9( *)*9( ,/'5 ,/'5((*/ ((*/( ( * )*( +,& +,&** &*+ )*( &+/ &+/*( *( *'*65( *'*65(9* 9*(. (.
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I) (9)*+ *+5,''* )*( *&'*( "&, &,5 ,/ *,/ ,/* )*( &,5( * */( * )*( *'*65(**'( +,*(,'&'(
E' (,*0 )"&/5*/ ,5 &+/95 )& +*5/* /* ,/*( )*( ,9&5,'( 5'**'/*( ,' 99 ;5*' +,/'5/9*( > )& +,&;5)59 * &59*( & +** *'5*.
#a réalité des 4rocédures +
I) ("&65 * ("&((/* /* ,/*( )*( ,+9/*( **+/9*( &/5(*' +,*+**' /'* ,9&5,' 9*))*. L*( 5(/*( /5 */*' ,* &*5'* &/ *(*+ * +* 5'+5* (,' )*( (/5&'( :
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E'*6 E'*65( 5(* ** *' ' "&+ "&+7& 7&( ( ',' ',' ** **+/ +/9( 9(
-
E'*65 E'*65(* (**' *' *( +7&6 +7&6*( *( ,/ *( **( **( ',' ',' &/, &/,5(9 5(9*(0 *(0
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N,' 9*+5 9*+5,' ,' "* "**/ */(( /5 /5 */* */*' ' *'&+ *'&+7* 7* )*( )*( &+/ &+/*(. *(.
#3autorisation + L",;*+5 > +* '5*&/ *( * ("&((/* /* : -
L*( ;*(, ;*(,5'( 5'( (,' (,' 9+)*' 9+)*'+79 +79(( & *( *( *(, *(,''* ''*(( &&' &&' &/, &/,59 5900
-
L* +7,5 +7,5 / ,/ ,/'5( '5((*/ (*/ *( & &,/ ,/99 & & )& *(, *(,''* ''* +,9* +,9*'* '*00
-
T,/*( ,/*( )*( )*( +, +,&' &'*( *( (,' (,' &/, &/,5 5(9* (9*(0 (0
-
L*( 9+* 9+*5, 5,'( '( (,' (,' &)5 &)59*( 9*( & & )*( *(, *(,''* ''*(( 7&;5)5 7&;5)59*( 9*( ,/ ,/ +* &5 &500
-
L*( 6)* 6)**' *'( ( *( &+/ &+/*( *( (,' (,' &/, &/,5(9( 5(9( * * *' +&( * &5* &5**' *' & & &5* &5* ("&((/ ("&((/* * /* )*/ &++*&5,' *( &5* & )*( *(,''*( +,9*'*( <
-
L*( &,5 &,5( ( (,' (,' /( /(5 559 59(0 (0
-
L*(( 5+7 L* 5+7*( *( "5' "5'* *' '&5 &5** (,' (,' &)5 &)59 9*( *( <
L*( 5(/*( /5 */*' *5(9( (,' : )* &'/* * 9+5(5,'0 *5(*'+* "&+7&( 5+5(0 9,/'**'(K.
#3o4ti7isation +
I) ("&65 ",55(* )*( ;*(,5'( * )*( +,'55,'( "&+7&( * +*( ;*(,5'( 5& )& &G5(* / ,+*((/( "&+7&(. P,/ +*)&0 5) &/ 5(,(* "5',&5,'( 5&;)*( &5' * *'* /'* ( ;,''* 9+5(5,'0 +& +*)& *( *)99 &'( )*( ,+/*'( +,&;)*( * )& (,+599.
Cycle Achats- fournisseurs
Audit intégré
b. Risques liés au cycle « achats -ournisseurs ! :
"rinci4es du CI A/,5(&5,'
Ris6ues 4ro4res Q &'/* * 9+5(5,' /&'590 /&)59K Q A;/( * ,/,5 Q D*( D*( *&' *&'* *(( "&+7 "&+7&( &( ',' ',' /( /(5 559* 59*(( Q E'6& E'6&6* 6**' *'(( ',' ',' &/, &/,5 5(9( (9( Q F&/ F&/* *(( * 9 9,/ ,/' '* **' *'( ( Q O5((5 O5((5,' ,' * )& +,&; +,&;5)5( 5)5(&5, &5,'' ,/ ,/;)* ,/;)* +,& +,&;5) ;5)5(& 5(&5,' 5,'
C,//*
Q P&5* P&5* *' *' ',' ',' &/, &/,5 5(9 (9 Q &/&5( &&+7**' *( +7&6*( Q S/9& S/9&)/& )/&5, 5,'' ,/ (,/( (,/( 9&)/& 9&)/&5, 5,'' *( 9(/ 9(/)& )&( (
E7&/(559
Q O5((5 O5((5,' ,' ,/ ,/ ** ** * * ,''9 ,''9*( *( *( *( +, +,&' &'*( *( Q O5((5,' *( *&'*( "&+7&( Q &'/* &'/* "5' "5', ,& &5,' 5,' ,/ ,/ )& &((&5 &((&5,' ,' "/'* "/'* +,&' +,&'* * Q P**( P**( )59*( )59*( > )& )/+/ )/+/&5, &5,'' *( *( ,'' ,''&5*( &5*( Q R9+ R9+* *5,' 5,' ,/ ,/ )5&5 )5&5(,' (,' "9) "9)9* 9*'( '( ',' ',' +, +,&' &'9( 9( Q A+7&( &( 5+5(
O55(&5,'
Q F&/ F&/* * * * 9, 9,/ /'* '**' *' "& "&6* 6*' ' Q R5(/* ,/'5((*/ /&)590 /&'590 50 9)&5(K Q R//* * * ( (,+ Q R* R*& & &' &'(( )& +, +,& &;5 ;5)5 )5(& (&5, 5,'' Q R*& R*& * * &5** &5**' ' )55 )556*0 6*0 &*' &*'*( *( ,/ ,/ *&K *&K
R9&)59
Q D9& D9&((* ((** *' ' / ;/6 ;/6* * &)), &)),/9 /9 Q E'*65(**' "&+7&( ',' **+/9( Q E'*65 E'*65( (**' **' *( +7&6 +7&6*( *( ,/ *( *( **( **( ',' &/, &/,5(9 5(9*( *( Q N,' 9* 9*+5, +5,'' "**/ "**/( ( /5 /5 */*' */*' &/((* &/((* )*( )*( &+/* &+/*(( Q C7,5 C7,5 *, *,'9 '9 *( *( ,/ ,/' '5( 5((*/ (*/( ( Q L5 L5&5 &5(, (,'' & &5* 5*)) ))** Q S/-&5 S/-&5** **' ' ,/ ,/ (,/(- (,/(-&5* &5**' *' * )& &+/ &+/* *
II. "éthodolo#ie d$audit interne et opérationnel dans la onction achats:
Cycle Achats- fournisseurs
Audit intégré
II.1 &es finaités de a fonction ac#ats : L& ,'+5,' &+7&( '"*( &( (*/)**' /'* ,'+5,' 5'**'&' *' &,'0 &5( /'* ,'+5,'-+&*,/ *'* )*( 5*( 5*( /5)5(&*/( /"*))* ,5 (&5(&5*0 > (&,5 < )"*'(*;)* *( ,/'5((*/( ,*'5*)( * )*( /5)5(&*/( * )8*'*5(* *))* *. E))* ,5 &65 * &,' > &((/* &/ /5)5(&*/( /' &,5(5,''**' *' &95*)(0 &5*(0 &+7&'5(*(0 (*5+*( * ,/'5/*( /5 (,5*' : C,' C,', ,*( *(
&/ &/ (9+ (9+5 55+ 5+& &5, 5,''(
*( /5) /5)5( 5(& &*/ */( ( * +,' +,') )&; &;)* )*((
& &
)*( )*(
9+*5,''&5*( < O;*'/*(
&'( *( +,'55,'( +,955*( * +, '*0 +,* *'/ *( ,9&5,'(
/5 &*+*,' +*( &,5(5,''**'( &'( )"*'59 * ,'+ )*( +7&6*( /"5)( *'6*'*,' < D5(,'5;)* D5(,'5;)*((
&'( )& ,*0 ,*0 * )*( +,'55,'( +,'55,'( '9+*((&5*( '9+*((&5*( * (,/7&59*(0 (,/7&59*(0 (&'( //* //*
* )& +,'5'/59 *( &,5(5,''**'( L& 759&+75* * +*( ,5( 5((5,'( */ 9,)/* (*),' )*( *( "&+559 * )& '&/* *( ;5*'( &+7*9( &5( &/((5 &'( )"9+7*))* / *(. L*( &+*/( /* ,5 *'* *' +,'(59&5,'0 )& ,'+5,' &+7&( (,' 69'9&)**' /)5)*( * +,)**( : L&
95'55,' *( (9+55+&5,'( &++*&;)*( <
L*
',;* * ,/'5((*/( ,/ )*( ,/5( (&965/*( <
L&
/&)59 / (*5+* &*'/ 96/)&590 9*''590 (,/)*((* * **'(559K <
L*
5 &'( ,/*( (*( +,,(&'*( <
L*(
+,'55,'( **&' * (5)55* )& M+7* * )"*'*5(* <
L"&5/*
/ ,/'5((*/ (& +&&+59 "*'* &'( )*( +,'&5'*( / 95* / +)5*'
%.% A &'() *+R"+ : D* &'5* &'5* 69'9&)*0 )& 5'&)59 * )& ,'+5,' &+7&( (/ )* ),'6 **0 *( *
*'* )& *)&5,' &*+ )*( ,/'5((*/( )& )/( &,&;)* ,((5;)* > )"*'59. C*)& (/,(* /'* /(* &9+5&5,' *( &+*/( "9,)/5,' *( &+79( *' &,'0 &5'(5 /* )"&'&)(* * )& 5(* *' /* *( ,*'( )*( )/( (/(+*5;)*( "5')/*'+* )*( +,,**'( *( ,/'5((*/(. I) *' 9(/)* /* )*( 5((5,'( (&965/*( * )& ,'+5,' &+7&( (,' "9+)&5* )*( /5)5(&*/( * )& 5*+5,' 69'9&)* (/ :
Cycle Achats- fournisseurs L*(
Audit intégré
9,)/5,'( *+7',),65/*( * 9+,',5/*( /5 ,' ,;&;)**' ,/+7* )*(
&5* &5*(0 (0 &+7& &+7&'5 '5(*(0 (*(0 &95* &95*)(0 )(0 (*5+*( (*5+*( * ,/'5 ,/'5/ /*( *( /5)*( /5)*( > )"*'5 )"*'599 * ,* ,*(( > 9*),* (*( *'*( < L*(
(56'*( **&' "5*'55* )* +,,**' *( +,'+/*'( > )"96& * +*(
9,)/5,'( < E
)*( &+*/( /5 ,/+7*' )*( &+79( &,' * ,*'5*))**' */*' 5')/*'+*
)*( +,,**'( *( ,/'5((*/( &'( )"&*'5. Les risques &//*)( *( *,(9* )& ,'+5,' &+7&( &'( /'* *(*+5* * ),'6
** (,' )*( (/5&'( : E))*
*/ (* ,/* +,/9* *( /5)5(&*/( ),(/"5)( 9)&;,*' *' &/&+5* )*/(
,/5( * )&'( < E))*
*/ * 9/5* > (/;5 )*( (&965*( *( ,/'5((*/( &/ 95*' * )&
+,95559 > ),'6 ** * )"*'*5(* ,5* * (,' &/,',5* < E))*
*/ '* &( *)5 )& ,'+5,' "5'*&+* *'* )*( /5)5(&*/( * )*( &+79(
8&,' < E))*
*/ '* &( &'5+5* (*( ;*(,5'( *' *(,''*) /&)5590 *+7',),65/**'0 &
&, > )& (9+55+59 *( ,/5( > &+7**0 ,/ *+7'5/**'0 & &, > )& *+7'5/* "&+7**/ &+7**/( */,9*'( +,'* &+7**/( '&5,'&/K. L*( 4rinci4ales sources de ces risques (,' : U'* U'*
&/ &/&5 &5(* (* +,'' +,''&5 &5((& ((&'+ '+** *( *( ,+ ,+*(( *((/( /( &'( &'( )*( )*(/* /*)( )( ("5' ("5'+, +, , ,*' *' )*( )*(
&,5(5,''**'( < U'*
5',&5,' 5'(/5(&'* (/ )*( *'&'+*( *( &+79( "&,' <
U'*
9+,''&5((&'+* *( &'/*( (&965/*( *( ,/'5((*/( <
L"5'&&&5,' L"5'&&&5,'
,6*((5* *( &+7**/( &/ 9,)/5,'( *( *+7',),65*(.
L’audit ,5 ,'+ ("&((/* /* : L&
95'5 95'55, 5,'' *( ,'+5 ,'+5,'( ,'( *( &+7** &+7**/( /( ,++/* ,++/* /'* )&+* (/5(& (/5(&'* '* > )*/( )*/(
5((5,'( (&965/*( < L*(
(&965/*( <
*(/*( 5'+5&5*( /5 5'9*((*' )*( &+7**/( 5*''*' +,* * +*( 5((5,'(
Cycle Achats- fournisseurs L*
Audit intégré
*+/* *+/**' *'0 0 )& ,& ,&5,' 5,' 5'55&) 5'55&)** * +,'5' +,'5'/* /* *( &+7** &+7**/( /( (,' (,' +,'/( +,'/( *
&'5 &'5* > 5(,(* (* * +,9*' *'+*( &&9*( 9*( > )& *+7' +7'5+59 * )& &599 *( &,5(5,''**'(0 9(*'( * 95(5;)*( < L*(
&+7**/( +,'(&+*' /' *( (/5(&' &/ (/55 *( &+79( &,' <
L"5',&5,'
&++*((5;)* &/ &+7**/( *( /5)5(9* & */ * *( * /&)59 <
L"*'*5(* +,''&G
)* +, '* * (*( &,5(5,''**'( <
L* (*5+* &+7&( *( 5'969 > )& 9)*5,' (&965/*.
%., A "'+( *+R"+ : A )"7,5,' ;/69&5*0 )& ,'+5,' &+7&( ,,(* *( ,)55/*( * +,'5;/* > )&
95(5,'.
•
La fonction achats propose propose les politiques d’achats qui lui semblent les plus adaptées à la stratégie de l’entité en matière de coût/ sécurité/souplesse de ses approvisionnements.
L*( 5'+5&)*( sources de risque risque (,' : U'*
5'+,79*'+* *'* )& ,)55/* "&+7&0 )* &6&5(*0 )",,/'5(* &'( )*(
'96,+5&5,'( &*+ )*( 5( ,/'5((*/( < L"&;(*'+*
* ,&)5(&5,' 5'5/ *( *)&5,'( &*+ )*( ,/'5((*/( *' 9(*&/ <
L"&;(*'+*
* (&'+5,' 5(->-5( / ,/'5((*/ ),(/* *( /5*( (* (,' ,/5*(
& (,' +&'&). L’audit ,50 "/'* &'5* 69'9&)*0 *5))* > )"*5(*'+* "/'* ,&)5(&5,' *'
7&,'5* &*+ )*( ,)55/*( 9*),9*( : +7&*0 +&75* * +7&6*0 9*'5,' * (&,5 &5* &&690 ,+*((/( * *'96,+5&5,'< 5) ,5 &/((5 9*+* )*( 9)9*'( 5(5'+5( "/' &+* "&+7& & &, > +*)/5 "/' (5)* 9&,5(5,''**'0 * *'5'0 &'&)(* (/ /'* ),'6/* 95,*0 )*( ,*( * &5**' *( (&'+5,'(.
•
La fonction achats achats contribue à la prévision prévision car elle :
P9,5
+,* *'/ *( ;*(,5'( *( /5)5(&*/( * *( ,)55/*( * (,+&6*0 )*(
,6&*( * )*( +7&6*( "&,5(5,''**'( 5'/5( & )*( ,/5( * )"*'*5(*0 &5'(5 /* )*( +,'(9/*'+*( *( &+7&( * +&&+* /&;)*0 ',&*' * &95*)( <
Cycle Achats- fournisseurs F,/ F,/'5 '5
Audit intégré
)*( )*( 5'5 5'5+& +&5, 5,'( '( '9+* '9+*((& ((&5 5*( *( > )& 9 95( 5(5, 5,'' 5'&' 5'&'+5 +5* * /5 /5 *' 9(/) 9(/)* *00
',&*' /&' &/ 9)&5( * 6)**'. Le risque *'+,// *( /)5)* : U'
'5*&/ "5'9*'&'+* *( &+7**/(0 *'6*'&' )"&;(*'+* * +,,5'&5,' 5(-
>-5( *( /5)5(&*/(0 ,/ *( ,'+5,''*)( < U'*
5'+,79*'+* *'* )& (&965* * )"*'*5(* ,/ )*( ,6&*( *( /5)5(&*/(0
* &) ,)55/* * (9)*+5,' *( ,/'5((*/( < U'*
&/&5(* *(5&5,' *( +&&+59( *( ,/'5((*/( ,*'5*)( > 9,'* &/
*56*'+*( * )"*'*5(* < L"5'(/5(&'+*
"5',&5,'( 95(5,''*))*(.
L*( 5'+5&)*( sources de ce ris6ue (,' &5'(5 : U'*
9&5))&'+* *( ,+9/*( * )&'55+&5,' &'( )& ,'+5,' &+7&( <
U'*
5'9*'&'+* 5'(/5(&'* *( &+7**/( > )"96& * +*&5'( ,/'5((*/( <
U'* U'*
/&) /&)5 599 5'(/ 5'(/ 5(& 5(&' '** *( *( 5', 5', & &5, 5,'( '( /5) /5)5( 5(9*( 9*( &'( &'( )& )&' )&'5 55+& 5+&5 5,' ,' * )&
;/695(&5,' < U'*
5',&5,' , (,&5* (/ )*( +,( *( ,/'5((*/(.
,5 ,'+ : L’audit ,5 S"&((/*
/* )"*'*5(* & 9&;)5 /'* ,)55/* "&+7& > ,/( )*( '5*&/0 9+5*
& /' ,+/*' +,/'5/9 +,/'5/9 &/ *'*/( *' &,' < V955*
/* )*( ,*( * +,,5'&5,' *'* )& ,'+5,' &+7&( * )*( /5)5(&*/(
***' * *'(* /* )*( 5,59( (&965/*( (,' *(*+9*( < R*+7*+7*
)*( (56'*( * 9&5))&'+* *( ,/'5((*/(0 )*( 5(/*( * 5(+,'5'/59
*( &,5(5,''**'( /5 */*' +,'/5* > /'* ** * +&&+59 "*),5&5,' ,5* > )& &/* < S"&((/*
/* )"*'*5(* 5(,(* *( 6)*( )55&' )*( 5(/*( * +,))/(5,' *'*'*
(*+* &/ 95*' * /*)/8/'K *'* )*( &+7**/( * +*&5'( ,/'5((*/( < V955*
/* )*( *)&5,'( (&;)*( 9&;)5*( &*+ +*&5'( ,/'5((*/( ,''*' )5*/ >
/'* 9&)/&5,' 95,5/* /5 ** * *** *' +&/(*0 )& ,)55/* * +,,9&5,' ,/ "*+)/(559 &'95*/**' +7,5(5* <.*+.
Cycle Achats- fournisseurs
Audit intégré
%. A C'/R* *+R"+ : D&'( (,' ,'+5,''**' ,'+5,''**' /,55*'0 /,55*'0 )& ,'+5,' ,'+5,' &+7&( & )& 5((5,' * 9,'* 9,'* &/
;*(,5'( *( /5)5(&*/( *' ,;*'&' )*( &,5(5,''**'( 95'5(0 &/ *5))*/ +,0 (/5&' )*( (9+55+&5,'(0 * &'( )*( 9)&5( */5( &/( * ,/'5((*/( **'/( ,/ )*/ (&'5'6 * )& /&)59 * )*/( (*5+*(.
a #a détection des 9esoins + L& 9*+ 9*+5 5,' ,' * )"5 )"5*' *'5 55 5+& +&5, 5,'' *( *( ;*(, ;*(,5' 5'(( 9* 9*' '*' *'0 0 ,/ ,/ /"* /"*)) ))*( *( (,5* (,5*' ' +,*+**' *'9*(0 * ,+9/*( * )&'55+&5,' > +,/ ** : P,6&*( S&'&(
* ,/+5,'0
* ',*'+)&/*( *( &5*(0
P,+9/*(
* 6*(5,' *( (,+( * ,+*((/( * 9+)*'+7**' *( *&'*(
"&+7&(0 ,&)59(
5(*( *' /* ,/ )& 6*(5,' * ,*( (9+5&/.
(,' 5+5 "5*' "5*'5 55* 5* * &'5* &'5* 5'+, 5'+,) )*0 *0 5'*&+ 5'*&+* * ,/ &5 &5*0 *0 )*( Les risques (,' ;*(,5'( 95(5;)*(0 * +,,** )& (9)*+5,' / *5))*/ ,/'5((*/. L*( sources de ces ris6ues (,' )*( (/5&'( : L*
+&&+* 5'+,)* ,/ ,;(,)* *( ,/5)( * 95(5,' &'/*)( ,/ 5',&5(9(0
L"5'*&+5/*
,/ )"5'&&&5,' *( 5',&5,'( /5)5(9*( &'( )"5*'55+&5,' *(
;*(,5'(0 L*
*& *& * +,)) +,))*+ *+** ,/ * &' &'( (5( 5((5, (5,'' *( *( 5', 5', &5 &5,' ,'(( /5 /5 9+) 9+)*' *'+7 +7*' *' )&
*&'* "&+7&0 ,5 ,* (/ : L’audit ,5 L"*&*'
*( ,/5)( * 95(5,' /5 6,/*'*' )*( *&'*( "&+7& : (,'-5)(
*7&/(5(0 /*)( &&*( & **)* 5'+,,*'-5)( : 9)&5( * 9&,5(5,''**'0 '5*&/ * (,+-,/5) /69 '9+*((&5*0 '5*&/ 5'5/ * +,&'* /*) /* (,5 )* ,+*((/( "&,5(5,''**'. L"&'&) "&'&)( (**
* )& /&) /&)5 599 *( *( 5', 5', &5 &5,' ,'(( /5) /5)5(9 5(9*( *( &'( &'( )*( )*( *(5 *(5&5 &5,' ,'(( *( *(
;*(,5'( 5',&5,' +,&;)*0 *(5&5,' *' ,'+5,' *( *'*( 9/*(0 5',&5,'( ,*9*( (/ )89,)/5,' *( +,/( * &5*(0 * *5(*(K.
Cycle Achats- fournisseurs
Audit intégré
9 #a décision d3a44ro5isionne7ent d3a44ro5isionne7ent + L& 9+5(5,' * ,+9* > )"&+7& *( 5(* &/ ** "/'* ,+9/* /5 ,5 *** * &)5* )* ;5*' ,'9 * )& *&'* "&+7&0 )* ;*(,5' *59 9&' (/,(9 9*). Le risque *( * 9,'* * &'5* ',' ,5&)* > /' ;*(,5' 9*)0 (,5 &+* /* +*
;*(,5' '"&/&5 &( 9;,/+7* (/ /' &+7&0 (,5 &+* /* +*)/5-+5 '"&/&5 &( * **+/9 ,/ )& 95,* * )"9+79&'+* +,'(599*0 (,5 *'5' &+* /* )* ;*(,5' *59 &/&5 / * (&5(&5 & /' &/* &,5(5,''**'.
#e ris6ue & )/( * +7&'+* * (* 9&)5(* (5 : L&
*&'* "&+7&( */ * 95(* & /'* *(,''* 5'+,9*'*0
L&
*&'* "&+7&( */ * 95(* *' 9&((**' *( ;/6*( &)),/9(0 ,/ *(
)&'( > +,/ ** 9&;)5(0 L&
*&'* "&+7&( ,* (/ /' ,/5 /5 *( 55+5)**' 5(,'5;)*0 ,/ /5
'"*( &( )* *5))*/0 L&
9+5(5,' "&+7& *( 5(* &),( /* )"&,5(5,''**' *&'9 *5(* &'(
)"*'59 (&'( * 595&**' '9+*((&5* ,/ (,' 9*'*/0 & (/5* * 95(5,' * (*( 95(5,'( * +,'(,&5,'0 L&
,/5'* +,'/5 > &+7** *( ,/5( /* )"*'*5(* ,/&5 &;5/* *))*-
L&
9+5(5,' "&+7& *( 5(* & /'* *(,''* ',' /&)559*0
*0 L&
9+5 9+5(5 (5,' ,' "&+ "&+7& 7& */ */ * * 5( 5(** * )*( ,9 ,9&5 &5,' ,'(( '9+* '9+*((& ((&5* 5*(( */ */*' *' * *
*'6&69*( &),( /* )& (5/&5,' 5'&'+5* * )"*'*5(* *&5 +,'/5* > 59* )*( 9*'(*( ',' /6*'*(0 L"&+7**/
5( & (*( ,'+5,'( /,55*''*(0 '96)56* (& ,'+5,' * '96,+5&*/
,/ '* (* +,'(&+* /"> +*))* "&,5(5,''*/. S"&65((&' S"&65((&' * *)( 5(/*(0 l’audit ,5 9&)/* )*( ,+9/*( "5',&5,' 5'*'*( * **'*(0 *' /* * : V955* V955*
* 5*'55* )"*5(*'+*0 )"*5(*'+*0 &'( )*( ,+/*'( ,+/*'( * *&'* "&+7&0 *( 5(&(
*( *(,''*( 7&;5)59*( > &/,5(* ,/ 9** )& *&'*0 V955*
* ("&((/* /* *( )55*( +759*( ,' 99 95'5*( ,/ +7&/* *(,''*
&&' &/,59 ,/ &,/* )& *&'* "&+7&0
Cycle Achats- fournisseurs V955*
Audit intégré
/* )*( *&'*( "&+7&( (,' &,+79*( &/ ;/6*( 9/(0 *'+,*
)/( > +,/ ** ,6&* * ,/+5,'K0 * *' +&( * 9&((**' / ,'&' ,/ * )& /&'59 &/,5(9(0 955* )8*5(*'+* * )8&)5+&5,' 8/'* ,+9/* "&/,5(&5,'0 T*(* *(*
)& 9/ 9/*' *'+* +* "&' "&''/ '/)& )&5 5,' ,' *( *( +, +,&' &'*( *( * 9/ 9/5* 5* )*( )*( +&/(*( +&/(*( * +*( +*(
&''/)&5,'(0 &5'(5 /* )& +,''&5((&'+* /* )",' *' & &'( )"*'590 V955*
/* )*( +,'&( ***' /'* +*&5'* (,/)*((* ,/ &5* &+* (,5 > *(
&++,5((**' (,5 > *( &))96**'( * ;*(,5'(.
c #a sélection des fournisseurs+ fournisseurs+ L*( &+7**/( ,5*' *&5'* )*( +,'55,'( ,,(9*( & )*( ,/'5((*/( ,((5;)*( +,* *'/ *( ,)55/*( 95'5*( & )"*'59. S5 )*( M+7*( &((,+59( &/ ,*' ** ,' 99 **+/9*(0 )& ,'+5,' &+7&( 5(,(* "/' 99*'+**' *( ,/'5((*/( &//*)( 5) */ * &5 &*) ,/ )*( ,/'5/*( 96/)5*(. R*(*' +**'&' )*( +&( ,(9( & )*( &+7&( ,'+/*)(. D&'( D&'( )* * *5* 5* +&(0 les risques 9(5*' &'( )* )&5((* &))* : 96&&5,' * )& *,&'+* *( ,/'5((*/(0 ',' 5(* * +,'(+5*'+* > *( * )& '9+*((59 * 95(* )& +,&5,' * (*( ,/'5((*/( 99*'+9(. Les sources sources de risque (,' : L"5'(/5(&'+* * )& L"&;(*'+*
*+7*+7* *( (,)/5,'( ( ,)/5,'( ,((5;)*(0
* 9*&*' 9* &*' 95,5/* * )& +,95559 *( ,/'5((*/( 7&;5/*)(0
L"5'(/5(&'+*
*( 5+75*( ,/'5((*/(. C*( 5+75*( (,' 5'+&&;)*( "5*'55* )*(
,/'5((*/( &9/&( & ,/50 L&
9+,''&5((&'+* "&+*( "&+7& *99( & *( ',' &+7**/(0
L*(
(,)/5,'( * &+5)5* )& M+7* > /' *(,''*) )/( 9,++/9 & )& ,/(/5*
"/'* ,/5'* /* "&))* > )& *+7*+7* * ',/*&/ ,/'5((*/(0 ,+9* > *( 5(*( *' +,'+/*'+* * 95'55* *( 5(+/((5,'(0 U'*
9&5))&'+* / (/55 *( *(&5,'( 9*))*( ,;*'/*( *( ,/'5((*/( &*+
)*(/*)( )"*'*5(* *( *' *)&5,' "&&5*. ,5 & +,'(9/*' *&5'* : L’audit L’audit ,5 L* L*((
(( (( *( *( "5' "5', , & &5, 5,'' 5( 5( *' )&+ )&+** ,/ ,/ (/5 (/5* * )& +, +,9 95 55 55 599 *( *(
,/'5((*/( 7&;5/*)( *)&5**' &/ ,/'5((*/( ,((5;)*(0
Cycle Achats- fournisseurs L&
Audit intégré
/&)59 *( &;)*&/ * ;, 5( *' )&+* ,/ (/5* )*( *,&'+*( *(
,/'5((*/( &'( ,/( )*( ,&5'*( &//*)( )"*'59 &&+7* * )"5,&'+*0 L"*),5&5,' /5 *( L*(
&5* *( &;)*&/ * ;,0
)*( *( /5)5(&*/( &'( )& +,'*+5,' *( &;)*&/ * ;,0 )& /&)59 * )&
+,)) +,))*+ *+* * *( *( 5', 5', &5 &5,' ,'(( /5 /5 56/ 56/*' *'0 0 * *( *( 9+5 9+5(5 (5,' ,'(( 5( 5(*( *( > )"96& )"96& *( *( ,/'5((*/(0 L"5',&5,'
,*'&' *( (*5+*( * +,')* *( &+/*( *( ,/'5((*/( (/
)*( &+7&( 5&*( **+/9( & )*( /5)5(&*/(.
d #a négociation+ D&'( )* ,+*((/( "&+7&(0 )& '96,+5&5,' *( )"&+5,' )& )/( 5,&'*0 +& +"*( (/ *))* /* *,(* )"*5+&+59 )"*5+&+59 * )"*5+5*'+* )"*5+5*'+* * )"&+7**/ &'( )& +,,(&'* +,,(&'* 5(5;)* 5(5;)* *( +,(. L& '96,+5&5,' *(0 *' ,/*0 /' +,,5( * &,( * ,+*(0 * *((*'5(0 * &5;)*((*(0 * 9(5(&'+*( 7(5/*( * ,&)*(0 * +,)5+59(0 * )&5((* &5*0 * *'5' * +,/5,'. Les risques &((,+59( > )& '96,+5&5,' (* (5/*' > )/(5*/( '5*&/ : O;*'5,'
"/'* *,&'+* 5'(/5(&'* /5 *'6*'* *( +,( * *5*' ,
9)*9( & &, &/ ,;*+5( * *'&;5)59 9+,',5/* * 5'&'+5*0 * +,'/* * &5'5*' * & * &+790 * "*5+&+59 *( ,/5)( * ,/+5,'0 /5)5(&*/ &'( )& +7&G'* * &)*/0 P**
"5&6* 5(->-5( / &+79 *( ,/'5((*/( /5 *'6*'*' *( +,( *
55+/)9( ,*'5*))*( &'( )*( '96,+5&5,'( //*(0 P**
* +95;5)59 * )& ,'+5,' 5(->-5( *( &/*( &5*( *'&'*( 5'*'*(
9*' > )"5'(/5(& )"5'(/5(&'+* '+* ,/ )"&;(*'+* "/5)5(&5, "/5)5(&5,'' ",/5)( ",/5)( Les sources de risques (* 9*' * &G5(* *( ,9&5,'( * '96,+5&5,'. L’audit ,*& (,' &+5,' (/ : L*
((* * ,+/*'&5,'0 * ',&5,'0 "*'*65(**' *( 7&(*( (/++*((5*(
* )& '96,+5&5,'0 L*
(( (( ** * (/5 (/555 *( *'6 *'6&6* &6**' *'( ( *; *;&/ &/ ', ',*( *( * (/5 (/550 50 ',* ,* *
+,'(/)&5,'K L&
, ,&) &)5( 5(& &5, 5,'' * )& '96, '96,+5 +5& &5, 5,'' : 5& 5& )* &0 &0 )*( )*( ',* ',*(( 9)9 9)97 7,' ,'5 5/* /*(0 (0 )&
+,&'*0 )"&++*&5,' * *5(0 )& )5(* *( (56'&&5*( / &, "&+559 **&'
Cycle Achats- fournisseurs
Audit intégré
"5*'55* &/&' )*( 9&)5(&5,'( /* )*( 9+7*+( &'&)(9( & +&/(*(0 /* )*( ,,(55,'( ",5*'&5,'0 * *'5' )*( &'&)(*( +,'+/*'5*))*( (/ )*( &+79( *' &,' * *' &&).
e #a 4assation de la co77ande + L*( &+7**/( &((*' +,&'* &'( )*( +,'55,'( (9+55/*( * 50 (*5+*0 9)&5( * ,&)59( * 6)**' < /'* ,5( &((9*0 )& +,&'* *'6&6* )"*'59. C"*( ,'+ )"&+* "&+7& /5 9*5'* )"&++, &((9 (/ )* ,/50 )* 50 )*( +,'55,'( +,'55,'( * ,&)59( * )5&5(,'0 "*9+/5,'0 * &5**' * 9*'/*))**' * 6&&'5*. C"*( &/((5 )* 9(/)& * '96,+5&5,'. Le risque *( 5+5 * )5;*))* )*( +)&/(*( * )& &'(&+5,' * &'5* 5'+,*+* * 5'+,')&;)*
& )* 9+*5,''&5*0 )"/5)5(&*/0 )* ,/'5((*/0 )* *(,''*) +7&69 / 6)**'. Les sources sources du risque 9(5*' &'( : L*
+&&+ +&&+** 5'&9 5'&9/& /& *( ,+/ ,+/*' *'(( /5)5(9 /5)5(9(0 (0 )*/ )*/ 5'(/ 5'(/5(& 5(&'* '* ',&) ',&)5(& 5(&5,' 5,'00 *
,&)5(&5,'. U'
+5+/5 "5',&5,' * * ,+/*'( 9&5))&'(.
L&
9+,'' 9+,''&5(( &5((&'+ &'+*0 *0 * )& & & * )& ,'+5 ,'+5,' ,' &+7&(0 &+7&(0 *( &5 &5/*( /*( +,* +,*+5&) +5&)*( *(
&) &)5+ 5+&; &;)* )*(( > )& &' &'(&+ (&+5 5,' ,' ,/ )& '96) '96)56 56*' *'+* +* * +)&/ +)&/(* (*(( +,' +,'& &+ +/* /*))* ))*(( , ,96 96*& *&' ' )"*'*5(* *' +&( * ','-*(*+ * (*( *'6&6**'( *'6&6**'( & )* ,/'5((*/. ,/'5((*/. & ,'+ )& +7&6* * 955* : L’audit L’audit & L&
/&)59 *( +,'&+( &((9( & )"*'*5(* <
L"*5(*'+*
* ;,'( * +,&'* &,59( * 9 '/9,9(0
L"/5)5(&5,'
((9&5/* * ;,'( * +,&'* ,&)5(9(0 ,' ,/*( )*( /;5/*(0
+*))*( / 5 *' &5+/)5*0 ,5*' * *)5*( & )*( &+7**/( < ),(/* )"*),5 *( ;,'( ;,'( * +, +,&' &'* * '"*( '"*( &( &( (( ((9 9& &5 5/* /*00 *+7 *+7* *+7 +7* * )*( )*( +&/( +&/(*( *( * ,* ,*(( * *)&+**' * +*( ,+/*'(. L*
*(*+ * 9)&5( ',&/ ,5* )96&/ *'* )& 9+5(5,' "&+7& * )& &((&5,' *
+,&'*.
f #e sui5i du sort de la co77ande + I) *5*' > )& ,'+5,' &+7&( * (/5* )"&+* +,*+5&) /"*( )& +,&'* +,&'* *'* (& &((&5,' * (& 9+*5,' & )"*'59 ,/'5((*/K0 &5' "&((/* )* *(*+ *( +,'55,'( 9/*( * )"*),5 * (,)/5,'( * *+7&'6* ,5&)*( (5 )* ;*(,5' ("*' &'5*(*.
Cycle Achats- fournisseurs
Audit intégré
Les risques risques (,' )*( (/5&'( ,/ )"*'59 : L*
&5 "56',* ,/ "&*'* &5**' )"5'+&&+59 / ,/'5((*/ > &5* &+*
> )& *&'*0 L*
&5 * '* &( 9&65 > *( &/ 5'+5*'( /5 */*' (/*'5: /' 5 (/95*/
&/ 5 9/0 /' 9)&5 )/( ),'60 /'* )5&5(,' &5*))* * /'* //* * (,+ +7* )* ,/'5((*/ &*+ ,,(55,' "/'* ,/'5/* * (/;(5/5,'0 L*
&5 * 9&65 * &'5* 5'&9/&*.
Les sources de risques 5*''*' > )"5'(/5(&'+* *( ,+9/*( * ((*( * (/55
**'*(0 &'( )*( *)&5,'( &*+ )*( ,/'5((*/(0 &5( &/((5 > )& 9&5))&'+* *( +5+/5( 5'*'*(. ,5 ("&((/* /* : L’audit ,5 L"*'*5(*
+,')* )"*5(*'+* "&++/(9( * 9+*5,' &*((9( & )*( ,/'5((*/(
+,'5&' )"&++*&5,' * )& +,&'* &'( )*( +,'55,'( (9+559*(0 L"*'*5(*
& 5( *' )&+* *( ,+9/*( 5'*'*( &&9*( *' +&( * */( * )&
+,&'* & )* ,/'5((*/0 ,/ * ,,(55,' * ,55+&5,'( *( +,'55,'( (,/7&59*( & )"*'59 < L&
,'+5,' &+7&( ,+* &/ (/55 * )& +,&'* &++*9* & )* ,/'5((*/0
E'
+&( * ',' *(*+ 9/ ,/ +,'(&9 *( 9)&5(0 )* (*5+* &+7&( *)&'+* )*
,/'5((*/ * 5',* )*( /5)5(&*/( * )"9& * )& +,&'*. D&'( +* +&( )>0 )* ,/'5((*/ *( *'/ * *(*+* )*( +)&/(*( +,'&+/*))*( /5 )8*'6&6*' *'*( )8*'59. P& **)*0 (5 )* ,/'5((*/ (8&&* > )5* )& &+7&'5(*0 5) *( &),( +,'&5' > &* /'* (,* )*( 95((,* > &* *' +&( * ',' *(*+ *( +)&/(*(K.
g #a réce4tion de la co77ande + L*( 9+*5,''&5*( ,5*' 955* /* )*( ;5*'( )59( ,/ )*( *(&5,'( **+/9*( (,' +,',*( &/ (9+55+&5,'( * )& +,&'*0 +,* *'/ "9*'/*))*( ,55+&5,'( &++*9*( & )"*'*5(*. Les risques (,' : D"&++**
/'* )5&5(,' ',' +,',*0 > )& /&)590 > )& /&'59 +,&'9*(0 &/
9)&5( 9/( * &/ &/*( +,'55,'( (9+55/*(0 / &5 / ,/'5((*/ ,/ / &'(,*/0 D*
**+/9*0
&)5* &5'5(&5**' /'* 9+*5,' 59*'* * )& )5&5(,' 9*))**'
Cycle Achats- fournisseurs D*
Audit intégré
'* &( &5* * &'5* *5+&+* )*( 5'+5*'( * )5&5(,'.
Les sources sources de ces risques risques (,' )*( (/5&'*( :
"5'( '(/ /5 5(& (&'+ '+** L"5
* (9 (9& && &5 5,' ,'(( * , ,'+ '+5 5,' ,'(( *' *' ** +* +*/ / / /55 , ,, ,'' ''*' *'0 0 / /55
+,&'*'0 /5 &++**' )& )5&5(,'. C** &;(*'+* * (9&&5,' */ +,'/5* > )& &/*0 &/ 9,/'**' * ;5*'( * (*5+*(0 L&
9&5))&'+* *( ,+/*'( * * )*/ +5+/5 /5 *' ,((5;)* )& 5(+,&'+* *'*
)& +,&' +,&'*0 *0 )& )5&5( )5&5(,' ,' 9*))*0 9*))*0 )& )5&5 )5&5(,' (,' &++* &++*9 9*0 *0 & )& /)5 /)5)5+5 )5+59 9 ",5 ",565' 65'&/ &/ &*((9( & )* ,/'5((*/0 ,5* +99( & )"*'590 L&
9&5))&'+* *( *(( * 955+&5,' * )& /&)59 *( ;5*'( * (*5+*( )59(.
I) *' 9(/)* /* l’audit ,5 ,5 ("&((/* /* : L*(
9+*5,''&5*( 5(,(*' *( 5',&5,'( /5 (,' '9+*((&5*( ,/ 955* )&
+,',59 * )& )5&5(,' < L*(
*( *(,''*( *(,''*( '* +//)*' +//)*' &( )*( ,'+ ,'+5,'( 5,'( "&+7**/ "&+7**/00 "/5)5(&*/ "/5)5(&*/ * *
9+*5,''&5*0 ,/ &),( /8/' +,')* 8/' 5*( (,5 / &5 * )& 759&+75* (,5 &/*K 5'*5*' < L&
,+9/* * 9+*5,' *( +,'/* * &'5* > 95* /'* &/* (/ )*( /&'59( <
L*(
*(( * /&)59 ***' )& 9*+5,' / ','-*(*+ *( ',*( 9/*( <
L*(
/5)5(&*/( 5'*5*''*' ),(/* )& )5&5(,' '"*( &( +,',*0 * &'5* /* )&
(,)/5,' )& )/( &&9* (,5 **'/* : o
A++*&5,' ,/ */( "/'* )5&5(,' &5*))* ,/ 59*'* <
o
C,'*'5*/ <
o
R95(5,' / 5...
L&
+,,5'&5,' *'* )*( /5)5(&*/( * )& ,'+5,' &+7&( - 9+*5,' *( 595&*.
h #e r:gle7ent + L& ,'+5 ,'+5,' ,' &+7&( &+7&( 5'* 5'*5*' 5*' * (,* (,* /* )* 6)* 6)**' *' **+ **+/9 /9 & )"*'* )"*'*5(* 5(* +,*(,'* ;5*' &/ 9)9*'( 9+*5,''9( * &/ +,'55,'( +,'*'/*( &*+ )* ,/'5((*/. Le risque 5'+5&) *( 5+5 * 96)* /'* &+/* /5 '* +,*(,' &( > )& )5&5(,'
&++*9*0 &++*9*0 (,5 /* +*))*-+5 &5 9> 99 96)9*0 96)9*0 (,5 /* )& &+/&5,' '* (,5 &( +,',* +,',* > )& 9+*5,' &+/&;)*0 & (/5* "**/( ,/ * &/*(.
Cycle Achats- fournisseurs
Audit intégré
Les sources du risque 5*''*' > )& 9&5))&'+* * )& ,+/*'&5,' **&' *
&)5* )* 6)**' *&'9. L’audit L’audit ,5 ,'+ 955* /* : U'
(*/) ,565'&) * )& &+/* / ,/'5((*/ +5+/)* ( (& 9+*5,' * /"5) *(
5*'55&;)* : ,((5;5)59 ',&*' * 5(5'6/* )",565'&) * (*( ,/;)*( ("5) *' *5(*. L&
9& 9&&5 &5,' ,' / 6)* 6)**' *' &, &,+7* +7* )& *&' *&'** "&+7& "&+7& &,/ &,/9* 9*00 )* ;,' *
+,&'*0 )* ;,' * 9+*5,' * )& &+/* < L*
6)**' '"*( &( ,((5;)* (&'( +* +,')*0
U'*
+,&'* &''/)9*0 '* */ * 96)9* <
L*(
&+/*( 96)9*( (,' 5*'559*(.
II.2 &es services intervenants dans e processus d'ac#ats : a. 0ervices « Initiateurs !: I)( 9**' *( « *&'*( "&+7& » &'( *( )55*( (5+**' 95'5*( *' '&/* * *'
,'&'K0 &5( 5)( '* */*' )*( *',* 5*+**' &/ ,/'5((*/(. b. 0ervice «Achats!: I) 9&; 9&;)5 )5 )*( )*( ;,'( ;,'( * +, +,&' &'** (/ (/ )& ;&(* ;&(* *( *( *& *&' '*( *( "&+7 "&+7& &(( (,5 (,5 *( *( ;*(, ;*(,5' 5'((
(9+55/*(. I) '96,+5* )*( 50 +7,5(5 )*( ,/'5((*/( * (/*5))* )*( 9)&5( * )5&5(,'. c. 0ervice «Réception!: I) ("&((/* * )& +,',59 * )& )5&5(,' &*+ )& +,&'* /&'59 * /&)59K. d. 0ervice « 0toc1s!: I) *,5 )& &+7&'5(* / (*5+* «R9+*5,'» * ,+* ,+* &/ *'*65(**'( **&' /' /'
(/55 /&'5&5. e. 0ervice « Co2ptable!: I) *'*65(* )*( &+/*( &( )*/ &,;&5,'. . 0ervice « *résorerie !: I) 6)* )*( &+/*( *' ("&((/&' * )*/ &,;&5,' & )*( *(,''*( +,9*'*(.
Cycle Achats- fournisseurs
Audit intégré
II.3 &'or(anisation &'or(anisation t!pi)ue du c!ce " ac#ats$ fournisseurs % : .% 3éclenche2ent de la co22ande :
L* +,')* 5'*'* (/ )*( ,9&5,'( *)&5*( &/ &+7&( * &/ +7&6*( ,5 ,''* )"&((/&'+* /* )*( +,&'*( * &+7&'5(*( ,/ *( ;5*'( * (*5+*( (,' &5*( *' ,'+5,' *( ;*(,5'( * )"*'*5(*0 ,/ *( /&'59( ,5&)*( * & *( *(,''*( &/,5(9*( > )* &5*. E' +* /5 +,'+*'* )*( &+7&( * &5*( * * &+7&'5(*( +*( ,;*+5( (,' 5'5((,+5&;)*( *( ,;)*( * 6*(5,' *( (,+(. L*( ,+9/*( 5(*( *' )&+* ,5*' ,'+ *** * 9,'* * &'5* (&5(&5(&'* &/ /*(5,'( (/5&'*( :
•
%/5 */ 9+)*'+7* )& +,&'*
•
%/&' &((* )& +,&'*
•
%/*))* /&'59 &/-5) +,&'*
•
A /*) ,/'5((*/ ,5-,' ("&*((*
a E84ression du 9esoin + A )",565'* * ,/ &+7&0 5) & )& '&5((&'+* "/' ;*(,5' ,*'&' "/'* *'59 /*) /*)+, +,' '/* /* * )", )",6& 6&'5 '5(& (&5, 5,'. '. E' ,'+ ,'+5 5,' ,' * )& '&/ '&/* * / ;5*' ;5*' +, +,&' &'9 900 )/( )/(5* 5*/ /(( ,+9/*( */*' +,*5(* :
Articles courants à consommation régulière régulière : )*( ;*(,5'( (,' 9*5'9( *' ,'+5,'
*( *( ,6 ,6& & *( *( * , ,/+ /+5 5,' ,' * /' (,+ (,+ 5'5 5'5/ / ,5 ,5 *5( *5(* * ,/ ,/ 95 95* * "9*'/*))*( //*(.
Articles courants à consommation irrégulière irrégulière : &'( +* +&(0 )* (/55 * &5 > )"&5* "/'*
5+7* * (,+ * )& 5(* *' /* *( 6)*( 965((&' )* ((* * 9&,5(5,''**' /5 9+)*'+7* )* ;*(,5'. P&,5(0 ,' '"&((5(* &( > /'* *&'* "&+7& ,**' 5*0 &5( +* (,' )*( 5+7*( * (,+ /5 ,/*' +* )*.
ommandes imprévisibles à caractère non répétitif : )& ,+9/* /5)5(9*0 *' 69'9&)0
*( +*))* * )& *&'* "&+7& &'(5(* & )*( (*5+*( *&'*/( &/ (*5+* &+7&. C*( *&'*( ,5*' * &,/9*( & /' *(,'(&;)* * +* &'( )* +&* *( 9*'(*( &/,5(9*( & (56'&/*.
Cycle Achats- fournisseurs
Audit intégré
ommandes urgentes : )* +&&+* "/6*'+* */ ,*'5 * )/(5*/( +&/(*( *))*( )*(
/ // /*( *( * (,+ (,+( (00 )*( )*( &/ &/&5( &5(*( *( 9 95(5 5(5,' ,'(( *( *( ;*(, ;*(,5' 5'(0 (0 )*( )*( **/ **/( ( &'( &'( )*( ,6&*( *( ;*(,5'( D&'( +* +&(0 )*( *&'*( "&+7&( ,5*' 9,5 /' *9&6* * )"/6*'+* *( +,&'*( > *(5'&5,' *( &+7**/(. $9'9&)**'0 U'* *&'* "&+7& *( 9&;)5* & )*( (*5+*( /5)5(&*/( * &'(5(* &/ (*5+* « A+7&( » < E'5'0 )*( ;*(,5'( * 9&,5(5,''**' */*'0 & **)*0 * 9*5'9( & )*( &6&(5'5*( *' ,'+5,' "/' '5*&/ 5'5&) * (,+( & ,/5 9*5'9 > )"&&'+*0 ,/ & )* (*5+* « A,5(5,''**' » *' ,'+5,' *( ;*(,5'( * ,/+5,'. L& &* * &((&5,' * )& +,&'* * )*( /&'59( > +,&'*0 9*'*' *((*'5*))**' *( /&'59( *' (,+(0 *( +,'(,&5,'( * *( 9)&5( * )5&5(,'. U'* ,+9/* &5+/)5* ,5 * *'5(&69* &5' * ,+9* > )& *)&'+* *( &+7&'5(*( ',' )59*( > )& &* 9/*.
9 Autorisation Autorisation d3achats + L*( ,'+5,'( &&' &5 &/ +,&'*( ,5*' * 5(5'+*( * +*))*( * 9+*5,'0 * (,+&6*0 "*955,'0 * *'/* * )"5'*'&5* *&'*'0 * )"*'*65(**' +,&;)* * / 6)**' *( &+/*( < * +* &50 )& *&'* "&+7& ,5 * (56'9* & )* (*5+* &+7&( (,5 & )* D5*+*/ $9'9&)0 * +* &&' * &((* )& +,&'*.
c Sélection et négociation des conditions d3achats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
Cycle Achats- fournisseurs
Audit intégré
d "assation de la co77ande + L& +,&'* *( +,'(599*0 (/ )* )&' /55/*0 +,* )* +,'& )5&' )"*'*5(* * )* ,/'5((*/. L* ;,' * +,&'*0 ,+/*' /5 &95&)5(* )& +,&'*0 *5* +)&5**' )*( 5'*'5,'( *( */ &5*(. P,/ *)5 +** ,;)56&5,'0 5) &/ /* +* *'5*0 +,,* /' +*&5' ',;* "5',&5,'( *))*( /* )* ', * )"&*((* * )"*'*5(*0 )* '/9, * )& &* * )& +,&'*0 )* ', * )"&*((* / ,/'5((*/0 )& *(+55,' * )& /&'59 *( &5+)*( +,&'9( L* ;,' * +,&'* *( 69'9&)**' 9&;)5 *' = **)&5*( : -
L",5 ",565 65'& '&)) *( *(5' 5'99 &/ &/ ,/ ,/' '5(( 5((*/ */ <
-
U' ** ** )&5 )&5* * &/ (* (*5+* 5+* 5'5 5'55& 5&* */ / * )& )& *& *&' '** <
-
U' ** ** )&5 )&5* * &/ (* (*5+* 5+* +7& +7&6 699 * )& 9+ 9+* *5 5,' ,' <
-
U' ** **) )&5 &5** &/ (*5 (*5+* +* * * )& +, +,& &;5 ;5)5 )599 <
-
U' **) **)&5 &5* * ** **/ /** &/ (*5+ (*5+** « &+7& &+7&( ( » ,/ ,/ )"5'+) )"5'+)/ /** &'( &'( )* ,((5 ,((5* * "&+7&.
U' ;,' * +,&'* *( ((9&5/**' 9&;)50 (5 ,((5;)* (/ *( **)&5*( (&'& * 9'/9,9(0 > &5 *( *&'*( "&+7&( & )* (*5+* « A+7&( »< L*( *(,''*( &/,5(9*( > 9** *( ;,'( * +,&'* (,' 9(56'9*( & 9+5 * /' ,'&' &5/' &/,5(9 *( 95'5 < L* ',' *(*+ * *))*( ,+9/*( */ +,'/5* : •
S,5 > *( &+7&( *+*((5( & &, &/ ;*(,5'( ',&/0 ,/&' (* &/5* & *( &5( 5'&'+5*( ,/ *( +,( * (,+&6* , 9)*9(0 &5'(5 /* & *( **( /*( &/ 5*5))5((**' ,/ > )& 995,&5,' *( ,/5(.
L& (56'&/* *( *(,''*( &/,5(9*( ,5 &&&G* +)&5**' (/ )* ;,' * +,&'* < +* /5 (/,(* /* +** (56'&/* (,5 +,''/* * )& *(,''* +7&69* * 955* )* ;,' * +,&'* &&' (,' *',5. D&'( )*( (,+599( 5,&'*(0 5) *( *+,&'9 /"/' +&75* * (56'&/*( *,/5(* /' &+-(55)9 *( (56'&/*( &/,5(9*(0 •
S,5 > *( &+7&( 5'(/5(&'( ,/ > +,'*-*(0 ,/&' (* &/5* & *( *&( * ,/+5,'0 *( **( * *'*0 *( &5( *+*((5( * 9&,5(5,''**' * *( +,'55,'( ,5'( ,5'( &&'&6*/(*( /&' /&' &/ 5.
Cycle Achats- fournisseurs
Audit intégré
., Acceptation et traite2ent des livraisons 4ou services re5us6 :
I) &/ *' +* ,&5'* 6&&'5 /* : -
L*(( 9)& L* 9)&5( 5( * )5 )5&5 &5(, (,'' 9 9/( /( (,' (,' *(* *(*+ +9(0 9(0
-
L*(( )5 L* )5&5 &5(, (,'( '(00 ,/ ,/ )*( )*( (* (*5+ 5+*( *( */ */(K (K '* */ */*' *' * * &++* &++* 9( 9( /* /* ("5) ("5)(( +,*(,'*' > /'* *&'*0
-
L*( )5 )5&5(, &5(,'( '( (,' (,' &5*( &5*( (*),' (*),' )*( (9+ (9+55 55+&5 +&5,'( ,'( * * )& +, +,&' &'*. *.
Organisation corres4ondante + L*(( 9)9 L* 9)9*' *'( ( (/5 (/5&' &'( ( +,'( +,'(5 5/ /*' *'0 0 *' 69'9 69'9& &)0 )0 )*( )*( ;&(* ;&(*(( "/' "/'** ,6& ,6&'5 '5(& (&5 5,' ,' (&5(&5(&'* : •
E))* &((/9* 69'9&)**' & )* (*5+* +7&69 * )& 9+*5,' * &'( +*&5'( +&( & )* (*5+* * )& 6*(5,' *( (,+(. C* (*5+* & ,/ M+7*( : Q D* *+*,5 *+*,5 )*( &5&6 &5&6*( *( *( &'( &'(, ,*/ */(( ,/ *( ,/'5 ,/'5((*/ ((*/( ( < Q D* (56'* (56'* )*( )*( 9+7& 9+7&6 6*( *( 9(*' 9(*'9* 9*(( & & +*/+*/- +5 +5 < Q D"5*' D"5*'55 55* * * "*'* "*'*65( 65(* * )*( &+7& &+7&'5 '5(*( (*( /5 /5 *'*' *'*' < Q D* ** ** )/( )/( &5* &5**' *' ,((5;)* ,((5;)* )*( &+7&' &+7&'5(*( 5(*( > 5(,(55,' 5(,(55,'..
•
U' ;,' "*'9* ,/ * 9+*5,'K *( 9&;)5 ,/ +7&/* 9+*5,'. I) *( &5+/)5**' /5)* /* +*( ;,'( (,5*' 9-'/9,9(. I) ,5 +,'*'5 : )"5*'59 / ,/'5((*/0 )* '/9, * +,&'*0 )& /&'59 */* * )& /&'59 **9* 9*'/*))**'. D&'( )*( *5*( *'*5(*(0 /' ,/;)* / ;,' * +,&'* */ (*5 * ;,' * 9+*5,'. O' ,/& * &** &'( +*&5'( +&( )"/5)5(&5,' / ;,' * )5&5(,' / ,/'5((*/0 &5( > )& +,'55,' /* +*)/5-+5 (,5 '/9,9 ( (,' &59*.
Contr1le des li5raisons+ U' +,')* *( 9+*5,'( *( 9/. L*( )5&5(,'( '* ,5*' * &++*9*( /* &'( )& *(/* ,W )& 9+*5,' +,*(,' > /' ;,' * +,&'* * )"*'*5(*. P&5/**'0 5) *( '9+*((&5* /* )* (*5+* +7&69 * )& 9+*5,' ,((* /'* +,5* * )",* "&+7& )"&/,5(&' > **+/* /'* *'* * &+7&'5(*. S/ +** +,5*0 5) *( (,/7&5&;)* /* )*( /&'59( (,5*' ,5(*(.
Cycle Achats- fournisseurs
Audit intégré
U' +*&5' ',;* * 955+&5,' 955+&5,'(( ,5*' ,5*' * **+/9*( **+/9*( : *))*( (,' 69'9&)**' 69'9&)**' &5*( *' */ *( :
C,')* * (9+55+&5,' * * /&'59 & &,+7**' *'* )* ;,' * +,&'* * )* ;,' * 9+*5,'0
C,')* * /&)59 * )& &+7&'5(* */* : 5) '* */ * &5 /* & /'* *(,''* +,9*'* *' 69'9&) /' *+7'5+5*'K /5 ,+*& (,5 * &'5* *7&/(5*0 (,5 & (,'&6*(.
L*( 955+&5,'( * /&)59 * * /&'59 ,5*' * &95&)5(9*( (/ )* ;,' * 9+*5,'.
. +nre#istre2ent des dettes :
A( &,5 **+/9 )*( +,')*( * 9+*5,'0 )* (*5+* &+7&( *,5 )& &+/* +,*(,'&'* * )"*'*65(*. L* +,')* 5'*'* ,5 6&&'5 /* :
L*( **( (,' +,'(&9*( &/ / * > *(/* * )& 9+*5,' *( ,/'5/*( * *( (*5+*(0
L& +,&;5)59 *( +,*+**' ,6&'5(9* ,/ &5* +*( ,9&5,'(. L& +, +,& &;5 ;5)5 )599 ,5 ,5 * * *' *(/ *(/* * * 9* 9*+ +* *
)*( )*( &+7 &+7&' &'5 5(*( (*( */* */*(( ,/ ,/
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
L& ** ** ,/ (5)* (5)**' *' )"&;(*'+ )"&;(*'+** * (/55 (/55 *( &+/ &+/*( *( ,/'5 ,/'5((*/ ((*/(. (. D&'( D&'( +* *(50 *(50 5) *( *( 5'5(*'(&;)* /* )*( &+/*( (,5*' +*'&)5(9*( ( 9+*5,' & )& +,&;5)59. C*))*+5 */ &),( (&'( 5(/* )*( &'(** &/ 59*'( (*5+*( /5 */*' &,5 > )*( /5)5(*. D* )/(0 )*( 9)&5( * +5+/)&5,' &'( )*( 59*'( (*5+*( * )*( )556*( 9*'/*)( '* ,5*' &( &5* ,;(&+)* > )& 9+/9&5,' * )& T.V.A T.V.A &'( )*( 9)&5( ',&/0
Cycle Achats- fournisseurs
Audit intégré
L*( +,'/(5,'( &'( )& *'/* *( +,*( ,/'5((*/( /5 */*' ,''* )5*/ > *( )556*( * 995,* )"5&6* * &/* * )"*'*5(*0 L*( *&( * 6)**' /5 */*' (* &/5* & )* *(**' "5'*'59(0 L"*'*65(**' 5'+,*+ *( +7&6*( '9*( * +*( ,9&5,'(0 A +* 96&0 ,' */ *'5,''* )*( ,+9/*( (/5&'*( : -
D( )*/ )*/ 9+* 9+*5, 5,'0 '0 )*( &+/ &+/*( *( (,' (,' '/9 '/9,9 ,9*(0 *(0 &5' &5' * * ** ** * )*/ )*/ 5*'5 5*'55+ 5+&5, &5,'' * &9*( &5' * 9,5(* )*/ &* "&59*0
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L*( ,/; ,/;)*( )*( ,5* ,5*' ' * * ,;)59 ,;)599( 9( "/' "/' &,' &,' « D/) D/)5+& 5+&&& X '* &( *'*6 *'*65( 5(* * »0
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A&' &' " "** 95 9559 59*(0 *(0 *))*( *))*( ,5*' ,5*' * * +)&((9 +)&((9*( *( '* &* &*' '** 5) 5) +,' +,'5* 5*' ' * ',* ',* /* /* )"*'(*;)* *( &+/*( +)&((9*( *' &*'* *& * *&5'9 &*+ (,5' *' 5' "**+5+*0 &/ ,*' * )"9&;)5((**' / B5)&'K0
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U' +*&5 +*&5'' ',;* ',;* ",9 ",9&5, &5,'( '( *( **+ **+/9* /9* &&' &&' )"*'* )"*'*65( 65(* **' *' * )& &+/ &+/** : Q U' &, &,+7* +7**' *' * )& &+/* &+/*00 / ;,' * 9+*5 9+*5,' ,' ,/ / ;,' * +, +,&' &'** *' /* * ("&((/* /* )& &+/* +,*(,' > /'* 9+*5,' **+5*0 &++*9* * )9655*0 Q A,; A,;&5 &5,' ,' * )& &+/ &+/* * & /'* /'* *(,' *(,''* '* *(,' *(,'(&; (&;)*0 )*0
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U'* ,5( ,5( *'*65( *'*65(9 9*0 *0 )& &+/* &+/* ,5 ,5 * * +)&((9* +)&((9* &'( &'( /' 9+79&' 9+79&'+5* +5* /(/"> /(/"> +* /"*) /"*))* )* (,5 (,5 &9*.
C*&5'( +&( &5+/)5*( (,' (/(+*5;)*( * (* ,/5* * )& +,&;5)59 ,5 * *' *(/* * )*( (/5*0 & **)* : -
E' +&( * * *,/ *,/ *( &+ &+7&' 7&'5( 5(*(0 *(0 &( &( /' * *5* 5* /(&6* /(&6* /5 '"& '"& &( ,''9 ,''9 (&5( (&5(&+ &+5,' 5,'00 5) +,'5*' ",;*'5 / ,/'5((*/ /' &5( * 9+*5,' * 5) &/ *&'* &/ ,/'5((*/ "9&;)5 /' &,5. C* 6*'* * (5/&5,' (* &/50 *' 69'9&)0 & 5*(*( '96,+5&5,'( /5 (* ,),'6*' &'( )* *(. D&'( ,/( )*( +&(0 5) *( 5'5(*'(&;)* /* )"*'(*;)* *( 9+)&&5,'( (,5 (/55 & /' *(,'(&;)*.
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E' +&( * )5& )5&5(, 5(,'' 5'+, 5'+,)* )*00 *( 9+&/ 9+&/5,' 5,'(( ,5*' ,5*' * * 5(*( 5(*( /&' /&' &/ ,& ,&)59 )59(( * 6)**' <
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S5 *( &&'+ &&'+*( *( (,' (,' *(9* *(9*(( &/ ,/' ,/'5( 5((*/ (*/0 /'* ,+9 ,+9/ /** ,5 ,5 * * 5(* 5(* *' )&+* )&+* ,/ ,/ /"*))*( 5*''*' *' 9/+5,' / 6)**' 95'55 <
Cycle Achats- fournisseurs
Audit intégré
.7 Paie2ent des actures :
O/* )*( ,;*+5( *)&5( &/ ,5( 7&(*( 9+9*'*(0 )*( ,;*+5( (9+55/*( > )& 5(* *' &5**' (,' )*( (/5&'( : o
L*( &+/*( (,' +,')9*( &&' 5(* *' &5**' <
o
L& 5(* *' &5**' *( *' &/,5(9* <
o
L*( &+/*( '* (,' &( &9*( )/(5*/( ,5(.
Organisation corres4ondant ; ces o9
L*( ,+9 ,+9/* /*(( (/5&' (/5&'*( *( (,' (,' 69'9&) 69'9&)** **' ' +,'(5 +,'(599* 99*(( +,* +,* (&5(&5 (&5(&5(&' (&'*( *( &/ *6& / +,')* 5'*'* :
o
L* (*5+* +,&;)* +,&* )*( 9)9*'( 56/&' (/ )& &+/* 50 /&)590 /&'59(K &*+ /'* +,5* *( ;,'( * 9+*5,' * )*( ;,'( * +,&'*0
o
L& *'5,' « ;,' > &* » '"*( ,9* (/ )& &+/* /"&( +,&&5(,' * +*))*+5 &*+ )*( ;,'( * 9+*5,' * * )& +,&'* +,*(,'&'*.
o
L* ;,' > &* *( ,9 /'5/**' (/ )",565'&)0 &5' "95* * )* ,''* )/(5*/( ,5( ,/ )& * &+/*. A +** 5'0 ),(/* )& &+/* *( */* *' )/(5*/( **)&5*(0 )& *'5,' « /)5+&& » *( 5'5/9* ( )& 9+*5,'0 (/ )*( **)&5*( &/*( /* )",565'&).
o
L*( &+/*( +,&;5)5(9*( ,*' )& 99*'+* * )"*'*65(**' &5' "95* )*( ,/;)*( +,&;5)5(&5,'( < )*( &+/*( &9*( (,' &''/)9*( &''/)9*( & )& *'5,' « &9 » ,/ 95* /' ,/;)* /(&6* * ,*' )& 99*'+* / &5**'.
Conclusion
L"*5+&+59 6),;&)* * )& ,'+5,' &+7&( ,5 ,5 ("*(5* *' *'&' +,* * )"5,&'+* /* )"*'*5(* &++,* &/ +,0 > )& (9+/59 * > )& )*5;5)59 * (*( &,5(5,''**'(.
Cycle Achats- fournisseurs
Audit intégré
L* +,')* 5'*'*0 +,* 95'5 95'5 &/&&&'0 &/&&&'0 *( )"*'(*;)* )"*'(*;)* *( (9+/59( (9+/59( +,'5;/&' +,'5;/&' > )& &G5(* * )"*'*5(*. I) (* &'5*(* & )",6&'5(&5,'0 )*( 97,*( * ,+9/*( * +7&+/'* *( &+559( * )"*'*5(* ,/ &5'*'5 )& 9*''59 * +*))*-+5. A5'(50 /'* *'*5(* &)5/&' )*( 5'+5*(0 6)*(0 97,*( * ,+9/*( * +* +,')* +*'* )& &,59 *( 5(/*( ,/&' */;* (,' ,'+5,''**' * ,/&' ,/+7* > (,' *5+&+59 * > (& *,&'+* 6),;&)*.
Cycle Achats- fournisseurs
Audit intégré
8iblio#raphie
J&+ J&+/* /*(( RE RENA NARD RD00 « T79, T79,5 5** * & &5 5/* /* * )"&/ )"&/5 5 5'* 5'*' '** »0 4* E55,' ",6&'5(&5,'<
J*&' J*&' C7&) C7&)*( *( BECOUR- H*' H*' BOU%U BOU%UIN0 IN0 « L"&/5 "&/5 ,9&5 ,9&5,'' ,''*) *) » E55, E55,'' E+,',5+&<
J*&' RAFFE$EAU0 A/5 * C,')* *( C,*(0 P/;)5-U'5,' E55,'(0 1!!
R&, * (&6* * +,'+*5,': « L"&/5 / ++)* « A+7&(- ,/'5((*/( » &/ (*5' * )& (,+599 AENDIS0 *'+&&' 9&6,65/* : . CHRAIBI.
