{"id":4526,"date":"2025-12-31T09:58:50","date_gmt":"2025-12-31T07:58:50","guid":{"rendered":"https:\/\/durabilitate.ro\/?p=4526"},"modified":"2025-12-31T11:35:21","modified_gmt":"2025-12-31T09:35:21","slug":"auditul-informatiilor-privind-durabilitatea","status":"publish","type":"post","link":"https:\/\/durabilitate.ro\/french\/auditul-informatiilor-privind-durabilitatea\/","title":{"rendered":"Audit DES INFORMATIONS SUR LA DURABILITE"},"content":{"rendered":"<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:17% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"230\" src=\"https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-31-084251.png\" alt=\"\" class=\"wp-image-4529 size-full\"\/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong><em>Audit de durabilit\u00e9 - un nouveau champ de la profession comptable<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quels sont les objectifs de l'audit de durabilit\u00e9?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quels sont les \u00e9tapes du processus d'audit?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Comment l'audit transforme-t-il les m\u00e9canismes de gouvernance?<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Durata:<\/strong>&nbsp;12 heures<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Public cible :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Membres des organes de gouvernance;<\/li>\n\n\n\n<li style=\"font-size:16px\">Directeurs g\u00e9n\u00e9raux, directeurs financiers, responsables ESG;<\/li>\n\n\n\n<li style=\"font-size:16px\">Auditeurs externes et internes;<\/li>\n\n\n\n<li style=\"font-size:16px\">Consultants et experts en gouvernance et durabilit\u00e9;<\/li>\n\n\n\n<li style=\"font-size:16px\">D'autres professionnels int\u00e9ress\u00e9s par l'analyse et l'audit de durabilit\u00e9<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Objectifs :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Comprendre le cadre r\u00e9glementaire europ\u00e9en relatif au reporting et \u00e0 l\u2019audit en mati\u00e8re de durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Comprendre comment l\u2019audit de durabilit\u00e9 modernise et professionnalise les m\u00e9canismes de gouvernance ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Identifier les nouvelles responsabilit\u00e9s des organes de gouvernance dans le contexte du CSRD et du CS3D ;<\/li>\n\n\n\n<li style=\"font-size:16px\">D\u00e9velopper la capacit\u00e9 d\u2019int\u00e9grer les r\u00e9sultats de l\u2019audit dans les d\u00e9cisions strat\u00e9giques de l\u2019organisation.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Comp\u00e9tences d\u00e9velopp\u00e9es :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Analyser et interpr\u00e9ter les r\u00e9glementations europ\u00e9ennes relatives au reporting et \u00e0 l\u2019audit de durabilit\u00e9 ; <\/li>\n\n\n\n<li style=\"font-size:16px\">Acqu\u00e9rir les comp\u00e9tences d\u2019audit des rapports de durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Appliquer les m\u00e9thodes d\u2019audit des informations sur la durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\">\u00c9valuer et adapter les politiques de gouvernance aux nouvelles exigences de reporting ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Formuler des recommandations pour am\u00e9liorer le contr\u00f4le interne et la transparence.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Contenu indicatif :<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li style=\"font-size:16px\"><strong>Cadre normatif<\/strong>&nbsp;et les tendances europ\u00e9ennes concernant le reporting et l\u2019audit des informations sur la durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Assurance des informations&nbsp;<\/strong>sur la durabilit\u00e9 : typologie, objectifs et d\u00e9marche ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Etapes de l'audit,<\/strong>l'opinion d\u2019audit et communication des r\u00e9sultats ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Nature des informations audit\u00e9es<\/strong> et m\u00e9thodes de contr\u00f4le ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Formulation de l\u2019opinion<\/strong> de l'auditeur ; <\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Impact de l'audit<\/strong>&nbsp;sur les politiques et proc\u00e9dures internes ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Nouvelles responsabilit\u00e9s<\/strong>&nbsp;des organes de gouvernance \u00e0 l\u2019\u00e8re du reporting de durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Etudes de cas.<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>M\u00e9thodes p\u00e9dagogiques :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Pr\u00e9sentations interactives ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Etudes de cas ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Exercices pratiques et d\u00e9bats ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Analyse de sources secondaires et  de la r\u00e9glementation ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Sessions de questions-r\u00e9ponses. <\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Langue d\u2019enseignement<\/strong>: roumain, fran\u00e7ais, anglais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Evaluation :<\/strong>&nbsp;Participation active aux d\u00e9bats et r\u00e9solution des \u00e9tudes de cas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Certification :<\/strong><br>Certificat de participation d\u00e9livr\u00e9 par CeSAD.<\/p>","protected":false},"excerpt":{"rendered":"<p>L'audit de durabilit\u00e9 - un nouveau domaine pour la profession comptable Quels sont les objectifs de l'audit des informations relatives \u00e0 la durabilit\u00e9 ? Quelles sont les \u00e9tapes du processus de...<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[3],"tags":[],"class_list":["post-4526","post","type-post","status-publish","format-standard","hentry","category-cursuri"],"_links":{"self":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/comments?post=4526"}],"version-history":[{"count":17,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4526\/revisions"}],"predecessor-version":[{"id":4585,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4526\/revisions\/4585"}],"wp:attachment":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/media?parent=4526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/categories?post=4526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/tags?post=4526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}