Le contrôle interne en milieu informatique

Abstract EN

In almost every large and medium-sized companies, the setup of internal control is mainly based on computer control.

In fact, almost all procedures now rely on computer processing.

The purpose of this study is to understand the devise of internal control system and to assess its ability to manage risks in the computer environment.

The setting up of an internal control system is done or will be done with the help of information system designed for this purpose.

This latter must be taken into account.

Moreover, when appropriate, it must be reviewed with the full awareness of internal control rules, and to possibly strengthen any weaknesses in existing internal control arrangements.

Abstract FRE

Dans la plupart de grandes et moyennes entreprises, la mise en place de dispositif de contrôle interne s'appui principalement sur le contrôle de l'informatique.

L'objectif de cette étude est d'appréhender le dispositif de contrôle interne ainsi que d'apprécier sa capacité à gérer les risques en milieu informatique.

En effet, la quasi-globalité des procédures repose aujourd'hui sur des traitements informatiques.

La mise en place de différents dispositifs de contrôle interne se fait et se fera de plus en plus à l'aide d'un système d'information conçus à cet effet.

Toutes les applications informatiques existantes doivent en tenir compte et le cas échéant, doivent être revues pour prendre en compte des règles de contrôle interne et pour, éventuellement, corriger d'éventuelles fragilités des dispositions de contrôle interne en place.

In almost every large and medium-sized companies, the setup of internal control is mainly based on computer control.

In fact, almost all procedures now rely on computer processing.

The purpose of this study is to understand the devise of internal control system and to assess its ability to manage risks in the computer environment.

The setting up of an internal control system is done or will be done with the help of information system designed for this purpose.

This latter must be taken into account.

Moreover, when appropriate, it must be reviewed with the full awareness of internal control rules, and to possibly strengthen any weaknesses in existing internal control arrangements.