Read the latest magazines about Syscoa and discover magazines on ANNEXE SYSCOA – UEMOA · PLAN COMPTABLE SYSCOA DU SP-CONEDD. 22 févr. comptables et de l’organisation comptable: • Enregistrement: . le respect d’ une terminologie et de principes directeurs communs à. principes comptables suivis et les estimations significatives retenues pour l’arrêté des comptes et SYSCOA-OHADA (OHADA Accounting System) regulations.

Author: Faujin Gazil
Country: Netherlands
Language: English (Spanish)
Genre: Life
Published (Last): 3 May 2006
Pages: 79
PDF File Size: 2.58 Mb
ePub File Size: 4.54 Mb
ISBN: 613-2-89684-189-7
Downloads: 72221
Price: Free* [*Free Regsitration Required]
Uploader: Tojall

Certain control activities may depend on the existence of appropriate higher level policies established by management or those charged with governance.

Changes in the regulatory or operating environment can result in changes in competitive pressures and significantly different risks. Competence is the knowledge sywcoa skills necessary to accomplish tasks that define the individual’s job. Monitoring is done to ensure that controls continue to operate effectively.

Significant and rapid expansion of operations can strain controls and increase the risk of a breakdown in controls. Accordingly, an information system encompasses methods and records that: Control activities are the policies and procedures that help ensure that management directives are carried out, for example, that necessary actions are taken to address risks that threaten the achievement of the entity’s objectives.

These controls apply to mainframe, miniframe, and end-user environments. The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities.

An appropriate segregation of duties often appears to present difficulties in small entities. Examples of application controls include checking the arithmetical accuracy of records, maintaining and reviewing accounts and trial balances, automated controls such as edit checks of input data and numerical sequence checks, and manual follow-up pirncipes exception reports.

In addition, it includes policies and communications directed at ensuring that all personnel understand the entity’s objectives, know how their individual actions interrelate and contribute to those objectives, and recognize how and for what they will be held accountable. Management lrincipes initiate plans, programs, or actions to address specific risks or it may decide to accept a risk because of cost or other considerations.

Read tub/livre-de-comptabilite-syscoa

Prinicpes extent to which physical controls intended to prevent theft of assets are relevant to the reliability of financial statement preparation, and therefore the audit, depends on circumstances such as when assets xomptables highly susceptible to misappropriation. Further, small entities may find that certain types of control activities are not relevant because of controls applied by management.


An information zyscoa consists of infrastructure physical and hardware componentssoftware, people, procedures, and data. An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled, and reviewed. The expansion or acquisition of foreign operations carries new and often unique risks that may affect internal control, for example, additional or changed risks from foreign currency transactions. Once risks are identified, management considers their significance, the likelihood of their occurrence, and how they should be managed.

les 9 principes comptables syscoa pdf

Customers implicitly corroborate billing data by paying their invoices or complaining about their charges. In addition, regulators may communicate with the entity concerning matters that affect the functioning of internal control, for example, communications concerning examinations by principed regulatory agencies.

Small entities with active management involvement may not need extensive descriptions of accounting procedures, sophisticated accounting records, or written policies. Control activities, whether within IT or manual systems, have various objectives and are applied wyscoa various organizational and functional levels. They communicate information about strengths and weaknesses and recommendations for improving internal control.

Also, management may consider lfs relating to internal control from external auditors in performing monitoring activities. A variety of controls are performed to check accuracy, completeness, and authorization of transactions.

As set out in paragraph 43 and described in paragraphs 67 to 98, internal control consists of the following components: Even companies that have only a few employees, however, may be able to assign their responsibilities to achieve appropriate segregation or, if that is not possible, to use management oversight of the incompatible activities to achieve control objectives. Such characteristics may include the following: An entity develops an organizational structure suited to its needs.

The importance of responsibilities of those charged with governance is recognized in codes of practice and other regulations or guidance produced for the benefit of those charged with governance. Examples of matters an auditor may consider include: Risks relevant to reliable financial reporting also relate to specific events or transactions. Monitoring of controls is accomplished through ongoing monitoring activities, separate evaluations, or a combination of the two.


Training policies that communicate prospective roles and responsibilities and include practices such as training schools and seminars illustrate expected levels of performance and behavior. Many information systems make extensive use of information technology IT. They include management’s actions to remove or reduce incentives and temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts.

They regularly provide information about the functioning of internal control, focusing considerable attention on evaluating the design and operation of internal control.

It is the foundation for effective internal control, providing discipline and structure. An entity’s control consciousness is influenced significantly by those charged with governance.

Managers of sales, purchasing, and production at divisional and corporate levels are in touch with operations and may question reports that differ significantly from their knowledge of operations.

Risks relevant to financial reporting include external and internal events and circumstances that may occur and adversely affect an entity’s ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. For example, these controls would ordinarily not be relevant when any inventory losses would be detected pursuant to periodic physical inspection and recorded in the financial statements.

Commitment to competence includes management’s consideration of the competence levels for particular jobs and how those levels translate into requisite skills and knowledge.

The information system relevant to financial reporting objectives, which includes the financial reporting system, consists of the procedures and records established to initiate, record, process, and report entity transactions as well as events and conditions and to maintain accountability for the related assets, liabilities, and equity. The examples provided cover a broad range of matters applicable to many engagements; however, not all matters are relevant to every engagement and the list of examples is not necessarily complete.

The concepts underlying control activities in small entities are likely to be similar to those in larger entities, but the formality with which they operate varies.