{"id":4295,"date":"2026-07-01T15:35:33","date_gmt":"2026-07-01T13:35:33","guid":{"rendered":"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/"},"modified":"2026-07-01T15:35:33","modified_gmt":"2026-07-01T13:35:33","slug":"audit-interne-detection-fraudes","status":"publish","type":"post","link":"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/","title":{"rendered":"L&rsquo;exp\u00e9rience professionnelle en audit interne d\u00e9tecte les fraudes."},"content":{"rendered":"<p class=\"wp-block-paragraph\">La fraude reste une menace silencieuse qui mine la performance et la r\u00e9putation des organisations. L\u2019audit interne joue un r\u00f4le central pour identifier les signaux faibles et limiter les pertes financi\u00e8res.<\/p>\n\n<!-- \/wp:post-content --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Ces observations soulignent l&rsquo;urgence d&rsquo;une approche structur\u00e9e alliant <strong>contr\u00f4le interne<\/strong> et <strong>analyse financi\u00e8re<\/strong>. Ces \u00e9l\u00e9ments guident la synth\u00e8se suivante sur les points essentiels de l&rsquo;<strong>audit interne<\/strong> et la lutte contre la fraude.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:heading {\"level\":2} -->\n\n<!-- wp:heading {\"level\":2} --><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Sommaire<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#A_retenir\" >A retenir :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Audit_interne_et_detection_des_fraudes_roles_operationnels\" >Audit interne et d\u00e9tection des fraudes : r\u00f4les op\u00e9rationnels<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Techniques_danalyse_financiere_pour_la_detection_danomalies\" >Techniques d&rsquo;analyse financi\u00e8re pour la d\u00e9tection d&rsquo;anomalies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Controle_des_operations_et_examens_cibles\" >Contr\u00f4le des op\u00e9rations et examens cibl\u00e9s<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Prevention_des_fraudes_par_le_controle_interne_et_la_conformite\" >Pr\u00e9vention des fraudes par le contr\u00f4le interne et la conformit\u00e9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Programmes_de_sensibilisation_et_gestion_des_risques\" >Programmes de sensibilisation et gestion des risques<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Modele_ameliore_daudit_interne_pour_la_detection_et_la_remediation\" >Mod\u00e8le am\u00e9lior\u00e9 d\u2019audit interne pour la d\u00e9tection et la rem\u00e9diation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Plan_daction_et_indicateurs_de_performance\" >Plan d&rsquo;action et indicateurs de performance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/#Etudes_de_cas_et_retours_dexperience\" >\u00c9tudes de cas et retours d&rsquo;exp\u00e9rience<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"A_retenir\"><\/span>A retenir :<span class=\"ez-toc-section-end\"><\/span><\/h2><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:list -->\n\n<!-- wp:list --><ul><!-- wp:list-item --><li>D\u00e9tection proactive des anomalies financi\u00e8res via analyse de donn\u00e9es avanc\u00e9e<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Renforcement des contr\u00f4les internes et s\u00e9paration stricte des fonctions essentielles<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Sensibilisation \u00e9thique et voies d\u2019alerte prot\u00e9g\u00e9es pour les collaborateurs<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Int\u00e9gration de l\u2019IA pour l\u2019analyse financi\u00e8re et la d\u00e9tection d\u2019anomalies<\/li><!-- \/wp:list-item --><\/ul><!-- \/wp:list -->\n\n<!-- \/wp:list --><!-- wp:heading {\"level\":2} -->\n\n<!-- wp:heading {\"level\":2} --><h2><span class=\"ez-toc-section\" id=\"Audit_interne_et_detection_des_fraudes_roles_operationnels\"><\/span>Audit interne et d\u00e9tection des fraudes : r\u00f4les op\u00e9rationnels<span class=\"ez-toc-section-end\"><\/span><\/h2><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Apr\u00e8s la synth\u00e8se des enjeux, l&rsquo;<strong>audit interne<\/strong> cible des actions op\u00e9rationnelles pr\u00e9cises pour r\u00e9duire les risques. Ces actions combinent l\u2019<strong>analyse financi\u00e8re<\/strong>, le <strong>contr\u00f4le des op\u00e9rations<\/strong> et la <strong>d\u00e9tection d&rsquo;anomalies<\/strong> automatis\u00e9e.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} -->\n\n<!-- wp:heading {\"level\":3} --><h3><span class=\"ez-toc-section\" id=\"Techniques_danalyse_financiere_pour_la_detection_danomalies\"><\/span>Techniques d&rsquo;analyse financi\u00e8re pour la d\u00e9tection d&rsquo;anomalies<span class=\"ez-toc-section-end\"><\/span><\/h3><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Cet axe se concentre sur l&rsquo;exploitation des donn\u00e9es pour rep\u00e9rer des sch\u00e9mas inhabituels. Selon l&rsquo;ACFE, les anomalies r\u00e9currentes expliquent une part importante des pertes li\u00e9es \u00e0 la fraude. L&#8217;emploi d&rsquo;outils de data analytics permet de filtrer des millions de transactions en peu de temps.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:table -->\n\n<!-- wp:paragraph --><p><figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Technique<\/th>\n<th>Usage<\/th>\n<th>Avantage<\/th>\n<th>Limite<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Analyse de tendances<\/td>\n<td>Suivi temporel des ventes<\/td>\n<td>Rep\u00e8re variations anormales<\/td>\n<td>N\u00e9cessite donn\u00e9es propres<\/td>\n<\/tr>\n<tr>\n<td>D\u00e9tection d&rsquo;anomalies<\/td>\n<td>Filtrage des transactions rares<\/td>\n<td>Identification rapide des \u00e9carts<\/td>\n<td>Risque faux positifs<\/td>\n<\/tr>\n<tr>\n<td>Analytique pr\u00e9dictive<\/td>\n<td>Priorisation des dossiers \u00e0 risque<\/td>\n<td>Anticipation des fraudes<\/td>\n<td>D\u00e9pendance aux mod\u00e8les<\/td>\n<\/tr>\n<tr>\n<td>Requ\u00eates cibl\u00e9es<\/td>\n<td>V\u00e9rification ponctuelle d&rsquo;op\u00e9rations<\/td>\n<td>R\u00e9sultats pr\u00e9cis<\/td>\n<td>Travail intensif manuel<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure><\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:table --><!-- wp:heading {\"level\":3} -->\n\n<!-- wp:heading {\"level\":3} --><h3><span class=\"ez-toc-section\" id=\"Controle_des_operations_et_examens_cibles\"><\/span>Contr\u00f4le des op\u00e9rations et examens cibl\u00e9s<span class=\"ez-toc-section-end\"><\/span><\/h3><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Ce volet privil\u00e9gie les contr\u00f4les m\u00e9tiers et les revues cibl\u00e9es des processus \u00e0 risque. Les auditeurs \u00e9valuent la s\u00e9paration des t\u00e2ches, les acc\u00e8s syst\u00e8mes et les proc\u00e9dures d&rsquo;achats critiques. Selon The Institute of Internal Auditors, l&rsquo;audit op\u00e9rationnel renforce la gestion des risques et la conformit\u00e9.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Exemples pratiques d&rsquo;audit :<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:list -->\n\n<!-- wp:list --><ul><!-- wp:list-item --><li>Revue cibl\u00e9e des bons de commande<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Contr\u00f4les crois\u00e9s sur paiements fournisseurs<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Analyse des \u00e9carts de stock et mouvements<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>V\u00e9rification des acc\u00e8s et permissions ERP<\/li><!-- \/wp:list-item --><\/ul><!-- \/wp:list -->\n\n<!-- \/wp:list --><!-- wp:quote -->\n\n<!-- wp:quote --><blockquote class=\"wp-block-quote\">\n<p>\u00ab J&rsquo;ai rep\u00e9r\u00e9 un sch\u00e9ma de paiements doublons gr\u00e2ce \u00e0 une requ\u00eate analytique cibl\u00e9e. L&rsquo;investigation interne a confirm\u00e9 la tentative de d\u00e9tournement. \u00bb<\/p>\n<p><cite>Marc L.<\/cite><\/p><\/blockquote><!-- \/wp:quote -->\n\n<!-- \/wp:quote --><!-- wp:heading {\"level\":2} -->\n\n<!-- wp:heading {\"level\":2} --><h2><span class=\"ez-toc-section\" id=\"Prevention_des_fraudes_par_le_controle_interne_et_la_conformite\"><\/span>Pr\u00e9vention des fraudes par le contr\u00f4le interne et la conformit\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h2><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>En prolongeant les examens cibl\u00e9s, la pr\u00e9vention exige des dispositifs structurels et une gouvernance claire. Le renforcement du <strong>contr\u00f4le interne<\/strong> et la <strong>conformit\u00e9<\/strong> favorisent la r\u00e9silience face aux tentatives de fraude.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} -->\n\n<!-- wp:heading {\"level\":3} --><h3><span class=\"ez-toc-section\" id=\"Programmes_de_sensibilisation_et_gestion_des_risques\"><\/span>Programmes de sensibilisation et gestion des risques<span class=\"ez-toc-section-end\"><\/span><\/h3><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Cette direction met l&rsquo;accent sur la formation continue et la compr\u00e9hension des facteurs humains. Selon IFACI, la sensibilisation r\u00e9duit le risque par l&rsquo;am\u00e9lioration des signaux d&rsquo;alerte internes. Des ateliers pratiques, des codes d&rsquo;\u00e9thique et des proc\u00e9dures de whistleblowing s\u00e9curis\u00e9es sont indispensables.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Mesures prioritaires de contr\u00f4le :<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:list -->\n\n<!-- wp:list --><ul><!-- wp:list-item --><li>Segmentation des acc\u00e8s aux syst\u00e8mes critiques<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Mises \u00e0 jour r\u00e9guli\u00e8res des matrices de contr\u00f4le<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Revue des fournisseurs \u00e0 risque \u00e9lev\u00e9<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Proc\u00e9dures d&rsquo;alerte confidentielles pour employ\u00e9s<\/li><!-- \/wp:list-item --><\/ul><!-- \/wp:list -->\n\n<!-- \/wp:list --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Les indicateurs de performance doivent \u00eatre mesurables et suivis dans le <strong>rapport d&rsquo;audit<\/strong>. Ces \u00e9l\u00e9ments facilitent la remont\u00e9e des risques et la prise de d\u00e9cision manag\u00e9riale rapide.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:quote -->\n\n<!-- wp:quote --><blockquote class=\"wp-block-quote\">\n<p>\u00ab L&rsquo;outil d&rsquo;analyse a r\u00e9duit le temps d&rsquo;investigation et renforc\u00e9 la confiance des comit\u00e9s. Les r\u00e9sultats ont permis des actions correctives rapides. \u00bb<\/p>\n<p><cite>Sophie R.<\/cite><\/p><\/blockquote><!-- \/wp:quote -->\n\n<!-- \/wp:quote --><!-- otoyoutube query=\"internal audit fraud prevention webinar\" --><!-- otoimage prompt=\"A conference room with auditors listening to a fraud prevention webinar, modern corporate setting, 1200x675\" ><\/otoimage>\n\n<!-- wp:heading {\"level\":2} -->\n\n<!-- wp:heading {\"level\":2} --><h2><span class=\"ez-toc-section\" id=\"Modele_ameliore_daudit_interne_pour_la_detection_et_la_remediation\"><\/span>Mod\u00e8le am\u00e9lior\u00e9 d\u2019audit interne pour la d\u00e9tection et la rem\u00e9diation<span class=\"ez-toc-section-end\"><\/span><\/h2><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Pour aller plus loin, il faut assembler technologie, proc\u00e9dure et comp\u00e9tences pour une r\u00e9ponse rapide. Ce mod\u00e8le vise la pr\u00e9vention des fraudes et la rem\u00e9diation effective des incidents d\u00e9tect\u00e9s.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} -->\n\n<!-- wp:heading {\"level\":3} --><h3><span class=\"ez-toc-section\" id=\"Plan_daction_et_indicateurs_de_performance\"><\/span>Plan d&rsquo;action et indicateurs de performance<span class=\"ez-toc-section-end\"><\/span><\/h3><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Le plan doit d\u00e9finir des \u00e9tapes, des responsables et des indicateurs mesurables. Les KPI incluent le d\u00e9lai moyen de r\u00e9solution et le taux de d\u00e9tection pr\u00e9coce. Un tableau de bord adapt\u00e9 renseigne les tendances et alerte les comit\u00e9s de gouvernance.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>\u00c9tapes op\u00e9rationnelles du plan :<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:list -->\n\n<!-- wp:list --><ul><!-- wp:list-item --><li>Cartographie des risques et priorisation des contr\u00f4les<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>D\u00e9ploiement d&rsquo;outils d&rsquo;analyse et d&rsquo;automatisation<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Formation cibl\u00e9e des \u00e9quipes \u00e0 risque \u00e9lev\u00e9<\/li><!-- \/wp:list-item --><!-- wp:list-item --><li>Suivi post-incident et revue des mesures prises<\/li><!-- \/wp:list-item --><\/ul><!-- \/wp:list -->\n\n<!-- \/wp:list --><!-- wp:table -->\n\n<!-- wp:paragraph --><p><figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Composante<\/th>\n<th>Impact attendu<\/th>\n<th>Priorit\u00e9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Outils d&rsquo;analyse<\/td>\n<td>D\u00e9tection plus rapide des anomalies<\/td>\n<td>\u00c9lev\u00e9e<\/td>\n<\/tr>\n<tr>\n<td>Formation continue<\/td>\n<td>Am\u00e9lioration des signaux d&rsquo;alerte<\/td>\n<td>Moyenne<\/td>\n<\/tr>\n<tr>\n<td>Contr\u00f4les proc\u00e9duraux<\/td>\n<td>R\u00e9duction des opportunit\u00e9s de fraude<\/td>\n<td>\u00c9lev\u00e9e<\/td>\n<\/tr>\n<tr>\n<td>Suivi et reporting<\/td>\n<td>Meilleure prise de d\u00e9cision manag\u00e9riale<\/td>\n<td>Moyenne<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure><\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:table --><!-- wp:heading {\"level\":3} -->\n\n<!-- wp:heading {\"level\":3} --><h3><span class=\"ez-toc-section\" id=\"Etudes_de_cas_et_retours_dexperience\"><\/span>\u00c9tudes de cas et retours d&rsquo;exp\u00e9rience<span class=\"ez-toc-section-end\"><\/span><\/h3><!-- \/wp:heading -->\n\n<!-- \/wp:heading --><!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Les cas pratiques illustrent l&rsquo;application du mod\u00e8le et les gains obtenus. Selon l&rsquo;ACFE, les inspections r\u00e9guli\u00e8res et l&rsquo;analyse cibl\u00e9e r\u00e9duisent les pertes financi\u00e8res significatives. Un retour d&rsquo;exp\u00e9rience personnel permet de mieux comprendre les pi\u00e8ges humains et les solutions concr\u00e8tes.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph --><!-- wp:quote -->\n\n<!-- wp:quote --><blockquote class=\"wp-block-quote\">\n<p>\u00ab Lors d&rsquo;un audit, la s\u00e9paration des t\u00e2ches a emp\u00each\u00e9 un d\u00e9tournement majeur. L&rsquo;\u00e9quipe a pu isoler l&rsquo;anomalie et corriger le processus. \u00bb<\/p>\n<p><cite>Alice B.<\/cite><\/p><\/blockquote><!-- \/wp:quote -->\n\n<!-- \/wp:quote --><!-- wp:quote -->\n\n<!-- wp:quote --><blockquote class=\"wp-block-quote\">\n<p>\u00ab L&rsquo;approche int\u00e9gr\u00e9e renforce la confiance des actionnaires et am\u00e9liore la gouvernance. Les comit\u00e9s obtiennent des rapports plus exploitables. \u00bb<\/p>\n<p><cite>Jean D.<\/cite><\/p><\/blockquote><!-- \/wp:quote -->\n\n<!-- \/wp:quote --><!-- otoyoutube query=\"case study internal audit fraud detection\" --><!-- otoimage prompt=\"Illustration of auditors discussing a case study around a table, documents and screens visible, 1200x675\" ><\/otoimage>\n\n<!-- wp:paragraph -->\n\n<!-- wp:paragraph --><p>Source : ACFE, \u00ab Report to the Nations \u00bb, Association of Certified Fraud Examiners, 2022 ; The Institute of Internal Auditors, \u00ab CBOK \u00bb, The IIA, 2021 ; IFACI, \u00ab D\u00e9tecter et pr\u00e9venir les fraudes \u00bb, IFACI, 2020.<\/p><!-- \/wp:paragraph -->\n\n<!-- \/wp:paragraph -->\n\n","protected":false},"excerpt":{"rendered":"<p>La fraude reste une menace silencieuse qui mine la performance et la r\u00e9putation des organisations. L\u2019audit interne joue un r\u00f4le central pour identifier les signaux &#8230; <a title=\"L&rsquo;exp\u00e9rience professionnelle en audit interne d\u00e9tecte les fraudes.\" class=\"read-more\" href=\"https:\/\/www.offredemploi.fr\/newsroom\/audit-interne-detection-fraudes\/\" aria-label=\"En savoir plus sur L&rsquo;exp\u00e9rience professionnelle en audit interne d\u00e9tecte les fraudes.\">Lire plus<\/a><\/p>\n","protected":false},"author":1,"featured_media":4294,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-4295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-experience","resize-featured-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit interne : d\u00e9tecter les fraudes gr\u00e2ce \u00e0 l&#039;exp\u00e9rience 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