Revue du module AR (comptabilité client) du progiciel JDEdwards d'une société pétrolière dans le cadre d'une mission d'audit financier
par Jarraya Bacem
Ecole Supérieure de Commerce de SFAX
Traductions: en Original: fr Source:
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1.2 Presentation of the cabinet
Operating in the field of the audit and the council, the world firm PricewaterhouseCoopers is present in 150 countries of the world through its 881 offices. It employs approximately 125.000 people and carries out an annual sales turnover of 17 billion dollars. This firm is present in 22 country of French-speaking Africa of which Tunisia.
In Tunisia, the group of the companies of council and founded audit m.t. B.F/CIF/CIF International in 1983, member (Full Member) of the international firm PricewaterhouseCoopers, employs more than 80 people having various profiles :
· Engineers ;
· Countable Experts ;
· The Financial ones ;
· Lawyers ;
· Data processing specialists.
The statute of Full Member allows PwC Bureau of Tunis :
· To use the new techniques audit council ;
· To reach data bases of «Best Practices » conveying a know-how constantly updated ;
· To profit from a continuous training scheme and this, on all the levels of the hierarchy ;
· To undergo a systematic and rigorous quality control.
The office includes/understands four departments :
Ø To that & Audit Office (Insurance):
The department TO THAT undertakes missions of conventional and legal audit in accordance with the generally allowed standards by the profession in Tunisia. Its formal opinion on the financial statements gives the insurance that those do not contain any error or omission which could significantly affect the financial standing or the result of the operations of the company.
Ø Management consultant, Management & Data processing (LOW) :
The department the COUNCIL generally undertakes actions of organization and reorganization of one or several functions of the company with an aim of helping the customers with the decision-making and with a greater control of management.
The assistance that the consultants bring to the organizations private or public aims to allow a better use of their resources, to establish the structures best adapted and to employ the most powerful methods and tools.
To meet these needs, the cabinet developed its expertise in the fields of consultant management and management (Strategy of development, Organization and administrative management, financial Gestion, countable Organization, Contrôle of management, Production control, commercial Gestion), of data processing consultant (strategy and information policy, Audit of the information processing systems) and of evaluation of companies
Ø Financial services (CF) :
This department carries out various types of missions such as the evaluation of the companies for their privatization or at the time of a fusion, the viability studies, the reorganization of the companies, the development of the Plane Business, etc
Ø The Legal & Tax Council (TLS) :
The success of a company depends for a considerable share on its choices vis-a-vis a fiscal, legal rule and economic complex and changing.
The services of the cabinet primarily aim to optimize these choices, i.e. to allow the companies which it advises to avoid constantly the obstacles resulting from these regulations and to seize opportunities that they present.
The council and the assistance touch the following fields :
· Taxation ;
· Company law ;
· Social right ;
· National and international contracts.
The policy of the cabinet is to ensure its customers a personalized service, i.e., answering completely and in a practical way each one of their problem. The presence of specialists having thorough knowledge in the various fields in the regulation in Tunisia and abroad makes it possible to bring to each problem an adapted answer.
The coordination of these specialists is ensured by a single person in charge, privileged interlocutor of the customer, with whom this one remains in contact and which thus has a total knowledge of its file.
During my training course I belonged to team GRMS (Total Risk Management Solutions) of the department council which carries out inter alia missions of audit of the information systems.
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