{"id":885,"date":"2023-09-27T13:15:26","date_gmt":"2023-09-27T13:15:26","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/d-controles-internes-ecrits\/"},"modified":"2024-04-24T20:09:15","modified_gmt":"2024-04-24T20:09:15","slug":"d-controles-internes-ecrits","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/d-controles-internes-ecrits\/","title":{"rendered":"D. Contr\u00f4les internes \u00e9crits"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>\u00c9tablir par \u00e9crit des contr\u00f4les internes et des proc\u00e9dures comptables qui pr\u00e9voient la s\u00e9paration des fonctions au sein de l\u2019organisme de conservation, selon des modalit\u00e9s tenant compte de sa taille, dans le but de pr\u00e9venir la mauvaise utilisation ou la perte de fonds.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">Contexte<\/h4>\n\n<p class=\"wp-block-paragraph\">Les contr\u00f4les internes sont un syst\u00e8me de contr\u00f4les et d&#8217;\u00e9quilibres (s\u00e9paration des pouvoirs) n\u00e9cessaire qui emp\u00eache une personne d&#8217;exercer un contr\u00f4le total sur une transaction financi\u00e8re. Des contr\u00f4les internes ad\u00e9quats sont essentiels, non seulement pour pr\u00e9venir le vol, la fraude et les pertes li\u00e9s \u00e0 un comportement contraire \u00e0 l&#8217;\u00e9thique ou ill\u00e9gal, mais aussi pour instaurer la confiance aupr\u00e8s des donateurs, des r\u00e9gulateurs et des membres du conseil d&#8217;administration. Les contr\u00f4les peuvent inclure l&#8217;exigence de signatures multiples pour les ch\u00e8ques d&#8217;importance, la tenue d&#8217;un registre des ch\u00e8ques re\u00e7us par une personne et la responsabilit\u00e9 des d\u00e9p\u00f4ts bancaires par une autre, ainsi que l&#8217;exigence d\u2019offres multiples pour certains contrats.<\/p>\n\n<h3 class=\"wp-block-heading\"><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>Contexte Les contr\u00f4les internes sont un syst\u00e8me de contr\u00f4les et d&#8217;\u00e9quilibres (s\u00e9paration des pouvoirs) n\u00e9cessaire qui emp\u00eache une personne d&#8217;exercer un contr\u00f4le total sur une transaction financi\u00e8re. Des contr\u00f4les internes ad\u00e9quats sont essentiels, non seulement pour pr\u00e9venir le vol, la fraude et les pertes li\u00e9s \u00e0 un comportement contraire \u00e0&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[49],"ht-kb-tag":[],"class_list":["post-885","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard6-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D. 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