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Outils de contrôle stratégique - 3e édition
Paperback
ISBN13: 9782924651599
Publisher: Amazon Digital Serv Llc
Published: Sep 18 2023
Pages: 238
Weight: 1.06
Height: 0.50 Width: 8.00 Depth: 10.00
Language: French
L'expert-comptable CPA oeuvrant en organisation est appelé à jouer un rôle de fiduciaire et d'analyste. En tant que fiduciaire, le professionnel comptable doit préparer et communiquer les états financiers, et en tant qu'analyste, il doit gérer les ressources financières, analyser les affaires et gérer la performance de l'organisation. L'expert-comptable oeuvrant en cabinet est appelé à jouer un rôle d'auditeur et d'analyste, le rôle d'auditeur s'apparentant à celui d'un fiduciaire, qui doit donner une opinion experte sur les états financiers et l'intégrité de l'organisation.
Le présent coffre à outils se veut exhaustif des outils d'analyse utilisés en organisation et en cabinet. La deuxième édition proposée a bénéficié des commentaires reçus de nombreux candidats CPA ainsi que de praticiens en organisation et en cabinet.
Aux candidats CPA et aux professionnels comptables, la présentation des outils d'analyse permet de:
- Mieux cibler les analyses à utiliser selon les contextes et l'objectif poursuivi;
- Évaluer l'utilisation des contrôles actuellement implantés à l'aide d'un diagnostic;
- Suggérer des analyses additionnelles à utiliser le cas échéant;
- Évaluer la cohérence stratégique des mécanismes de contrôle dans une organisation.
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