{"id":734,"date":"2020-02-28T11:10:10","date_gmt":"2020-02-28T10:10:10","guid":{"rendered":"https:\/\/isga.ma\/isga\/?p=734"},"modified":"2021-10-26T16:17:49","modified_gmt":"2021-10-26T14:17:49","slug":"conference-metiers-audit-et-du-controle-de-gestion","status":"publish","type":"post","link":"https:\/\/isga.ma\/isga\/conference-metiers-audit-et-du-controle-de-gestion\/","title":{"rendered":"CONF\u00c9RENCE : LES M\u00c9TIERS D&rsquo;AUDIT ET DU CONTR\u00d4LE DE GESTION"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb3.22&Prime;][et_pb_row _builder_version=\u00a0\u00bb3.25&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.9.7&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb]<\/p>\n<p>Vendredi 28 f\u00e9vrier 2020, l&rsquo;<strong>ISGA<\/strong>\u00a0Rabat a organis\u00e9 une conf\u00e9rence-d\u00e9bat en partenariat avec le club des dirigeants, sous le th\u00e8me: Les m\u00e9tiers d&rsquo;audit et du contr\u00f4le de gestion. Regards crois\u00e9s et retours d&rsquo;exp\u00e9rience.<\/p>\n<p>Au de cette conf\u00e9rence, une convention de partenariat a \u00e9t\u00e9 sign\u00e9e entre\u00a0<strong>ISGA<\/strong>\u00a0et le Club des Dirigeants.<\/p>\n<p>Par la suite, M. Mohamed Achraf NAFZAOUI est intervenu sur les trois axes de r\u00e9flexion suivants :<\/p>\n<ul>\n<li>un regard syst\u00e9mique sur l\u2019Audit et le Contr\u00f4le de gestion en mettant en relation le pass\u00e9, le pr\u00e9sent et le futur ;<\/li>\n<li>les points phares de divergence entre l\u2019Audit et le Contr\u00f4le de gestion \u00e0 travers leur probl\u00e9matique, leur d\u00e9marche, leur espace temporel, leur fonction, leur action, leur approche et leur vocation ;<\/li>\n<li>l\u2019Audit et le Contr\u00f4le de gestion : De l\u2019\u00e9cart \u00e0 l\u2019espoir.<\/li>\n<\/ul>\n<p>Pour sa part, M. Khalid OUKESSOU est intervenu sur le business partening en contr\u00f4le de gestion en expliquant que le r\u00f4le du contr\u00f4leur de gestion doit \u00e9voluer de l\u2019expert des chiffres vers le cr\u00e9ateur de valeur. Le contr\u00f4leur de gestion doit agir \u00e0 proximit\u00e9 des op\u00e9rationnels pour impacter leur performance \u00e0 travers 4 soft skills cl\u00e9s :<\/p>\n<ul>\n<li>Orientation client interne ;<\/li>\n<li>Compr\u00e9hension du business ;<\/li>\n<li>Esprit entrepreneurial ;<\/li>\n<li>Positionnement de partenaire.<\/li>\n<\/ul>\n<p>Le troisi\u00e8me intervenant, M. Rachid BELGHITI ALAOUI, a abord\u00e9 les m\u00e9tiers de l\u2019audit \u00e0 travers une analogie entre la visite technique d\u2019une voiture et la mission d\u2019audit ; ce qui lui a permis de d\u00e9finir l\u2019audit comme une \u00ab \u00e9valuation structur\u00e9e, objective, p\u00e9riodique, ind\u00e9pendante, se basant sur un r\u00e9f\u00e9rentiel et aboutissant \u00e0 un rapport \u00bb. Par la suite, il a pr\u00e9sent\u00e9 une typologie de l\u2019audit en se r\u00e9f\u00e9rant aux trois crit\u00e8res suivants : les intervenants, le champ d\u2019application et les objectifs escompt\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<p>Enfin, M. Abdelhamid KHEYALI est intervenu sur les enjeux et l\u2019approche de l\u2019audit dans les cas des entreprises publiques. Ainsi, apr\u00e8s avoir montrer la place de l\u2019audit externe parmi les diff\u00e9rents contr\u00f4les (politique, juridictionnel, financier, administratif\u2026), il a soulign\u00e9 qu\u2019il existe une compl\u00e9mentarit\u00e9 entre ces diff\u00e9rents contr\u00f4les. Par la suite, il a insist\u00e9 sur l\u2019\u00e9volution du contr\u00f4le dans le contexte public en concluant qu\u2019il est pass\u00e9 d\u2019un mode Inspection (v\u00e9rification et sanctions) \u00e0 un mode Evaluation (mesures et recommandations).<\/p>\n<p>Apr\u00e8s ces interventions, un riche d\u00e9bat a eu lieu \u00e0 travers une vingtaine de questions pos\u00e9es par les membres de l\u2019assistance.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb3.22&Prime;][et_pb_row _builder_version=\u00a0\u00bb3.25&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbGallery Title\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.7&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb30px||30px||false|false\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_3_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_4_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_5_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_6_2_font_size_tablet=\u00a0\u00bb30px\u00a0\u00bb header_2_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_3_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_4_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_5_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_6_2_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_2_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_4_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_5_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_6_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n<h2 style=\"font-weight: 600;\">Gallery<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb3.25&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_gallery gallery_ids=\u00a0\u00bb2791,2792,2793,2794,2796,2797,2798,2799&Prime; gallery_orderby=\u00a0\u00bbrand\u00a0\u00bb posts_number=\u00a0\u00bb20&Prime; show_title_and_caption=\u00a0\u00bboff\u00a0\u00bb zoom_icon_color=\u00a0\u00bb#06162f\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.7&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb pagination_font_size_tablet=\u00a0\u00bb51&Prime; pagination_line_height_tablet=\u00a0\u00bb2&Prime; use_border_color=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_gallery][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conf\u00e9rence : Les m\u00e9tiers d&rsquo;audit et du contr\u00f4le de gestion Vendredi 28 f\u00e9vrier 2020, l&rsquo;ISGA\u2026<\/p>\n","protected":false},"author":4,"featured_media":4471,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"A well-written study paper is usually the culmination of a lengthy, involved process of academic analysis, critical evaluation, source analysis, business, writing, and synthesis. However, it can be useful to consider the research paper as more of a living, breathing entity, that grows and changes with the student as he or she examines, interprets,<!--more--> evaluates, and even critically considers sources concerning a area of research.\r\n\r\nThe word\"newspaper\" is actually somewhat misleading in that research papers are in fact not really produced by individual research students but are generally developed through a group effor <a href=\"https:\/\/sentencechecker.top\/\">grammar corrector free<\/a>t. As such, there are lots of steps in creating a research paper which begins <a href=\"https:\/\/sentencechecker.top\/\">grammatical spell check<\/a> with the preliminary research necessary to develop a good thesis statement, then follow through with the many phases of the evolution procedure. After this, the material is written into a format that is acceptable for submission in most universities and schools.\r\n\r\nWhen the paper was written and approved for entry, there are two fundamental actions that must be followed to be able to finish the task of submitting the paper into the appropriate college or university.1 measure is to determine the particular research question and\/or study topics that are going to be examined in the newspaper; the next step is to prepare the information, figures, tables, citations, and other details that will be required to present the findings and data in a way which will permit the conclusion to be drawn.\r\n\r\nAlthough some research papers are delegated to professors or instructors, some are submitted to journal editors who, then, delegate them to graduate students and post-graduate students. The goal of these various stages is to make certain that the findings are presented in a manner that's of premium quality. In some cases, the study is given to a student for peer evaluation, which can help to make sure that the original writer hasn't yet been plagiarized. Irrespective of whether the research has been printed or not, then it must always be thoroughly reviewed by a number of editors and then published just after the guide has been approved by the writer and publisher.\r\n\r\nWriting a successful research paper requires writing skills and knowledge of instructional writing styles. Additionally, it's important to have adequate references, and to be certain the reference is exact and properly cited so it could be called back to in the newspaper.\r\n\r\nWriting a successful research paper can take a long time to achieve and while doing so can be rewarding in more ways than one. Additionally, it may also function as a fantastic educational and career move for those that are interested in various academic fields like anthropology, business, education, English, communications, human services, psychology, and sociology, data, or sociology. The more research that is achieved within this type of writing, the more you find out and understand the way that scholarship is developed and utilized to enhance all areas of human understanding.","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[36],"tags":[],"class_list":["post-734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CONF\u00c9RENCE : LES M\u00c9TIERS D&#039;AUDIT ET DU CONTR\u00d4LE DE GESTION - ISGA Institut Sup\u00e9rieur d&#039;Ing\u00e9nierie &amp; des Affaires<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CONF\u00c9RENCE : LES M\u00c9TIERS D&#039;AUDIT ET DU CONTR\u00d4LE DE GESTION - ISGA Institut Sup\u00e9rieur d&#039;Ing\u00e9nierie &amp; 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