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Gouvernance, qualité de l'information financière et fraude
Paperback
ISBN13: 9782923710761
Publisher: Amazon Digital Serv Llc
Published: Jun 7 2023
Pages: 292
Weight: 1.50
Height: 0.61 Width: 8.50 Depth: 11.00
Language: French
La gouvernance, la transparence et la lutte contre la fraude sont devenus trois objectifs que se sont fixés de nombreuses entreprises et les législateurs. Pourtant, depuis près de 40 ans, il ne se passe pas une année sans qu'un scandale lié à une fraude comptable, à un conseil d'administration défaillant ou à un auditeur corrompu ne fasse la une de la presse.
Cet ouvrage offre aux lecteurs une présentation exhaustive et cohérente des différentes facettes de la gouvernance, de la qualité de l'information financière et de la fraude.
La première partie de cet ouvrage a pour objectif de présenter différentes grilles d'analyse permettant aux lecteurs d'évaluer la qualité de la gouvernance et les risques associés à une mauvaise gestion des pouvoirs et des conflits d'intérêts au sein d'une entreprise.
Selon un vieil adage, celui qui parle de transparence n'a pas rencontré de comptable de sa vie. La seconde partie de l'ouvrage est consacrée à la qualité de l'information financière et a pour objectif d'apprendre à savoir lire et interpréter les résultats publiés.
La fraude est par essence liée à l'économie. Déjà , dans la mythologie romaine, le dieu du commerce, Mercure, était également le dieu des voleurs. La troisième partie de l'ouvrage est consacrée à la lutte contre la fraude. Elle explique les différentes techniques de fraude et fournit les outils pour détecter les fraudeurs.
Différentes études de cas permettent de mettre en pratique l'ensemble des concepts et outils présentés dans l'ouvrage.
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