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Le Systeme D'Information Des Communes Permet-Il De Mesurer Le Risque Financier ?

  • Evelyne Lande

    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

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    Cet article présente les limites du système d'information des collectivités locales pour évaluer le degré d'exposition au risque des collectivités. Cette critique est faite en deux temps. Tout d'abord, une analyse critique du système d'information comptable est menée qui montre : - le lien de dépendance du système comptable au système budgétaire, - les lacunes du système d'information comptable liées à l'absence de consolidation des comptes. Ensuite, une analyse critique est réalisée du système de contrôle mettant en évidence que la superposition des niveaux de contrôle n'est pas un gage d'efficacité de ces derniers, dès lors que leur finalité est de contrôler le respect de la réglementation et non d'assurer une image fidèle de l'information.

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    Paper provided by HAL in its series Post-Print with number halshs-00584488.

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    Date of creation: May 2002
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    Publication status: Published in Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, May 2002, France. pp.CD-Rom, 2002
    Handle: RePEc:hal:journl:halshs-00584488
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