{"id":138087,"date":"2025-05-16T13:13:28","date_gmt":"2025-05-16T11:13:28","guid":{"rendered":"https:\/\/lexpertjournal.net\/fr\/?p=138087"},"modified":"2025-05-16T13:45:16","modified_gmt":"2025-05-16T11:45:16","slug":"affaires-bh-et-tsi-et-si-on-arretait-de-confondre-le-controleur-avec-le-fraudeur","status":"publish","type":"post","link":"https:\/\/lexpertjournal.net\/fr\/?p=138087","title":{"rendered":"\u00ab\u00a0Affaires BH et TSI : Et si on arr\u00eatait de confondre le contr\u00f4leur\u2026 avec le fraudeur ?\u00a0\u00bb"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>R\u00e9cemment, deux affaires ont d\u00e9fray\u00e9 la chronique \u00e9conomique en Tunisie : l\u2019affaire de l\u2019huile d\u2019olive impliquant la soci\u00e9t\u00e9 B.H. et celle de l\u2019interm\u00e9diaire en bourse T.S.I. Dans ces deux cas, les experts-comptables ont \u00e9t\u00e9 point\u00e9s du doigt, alors que ce sont eux qui, bien souvent, ont donn\u00e9 l\u2019alerte sur les irr\u00e9gularit\u00e9s constat\u00e9es.<\/p>\n<p>Cette confusion r\u00e9v\u00e8le une m\u00e9connaissance des missions respectives des diff\u00e9rents acteurs du contr\u00f4le \u00e9conomique et financier. Il est essentiel de rappeler que l\u2019expert-comptable n\u2019est ni un r\u00e9gulateur comme la Banque Centrale ou le Conseil du March\u00e9 Financier (CMF), ni un gestionnaire d\u2019entreprise. Son r\u00f4le est strictement d\u00e9fini : certifier les comptes et contr\u00f4ler leur r\u00e9gularit\u00e9, sans immixtion dans la gestion.<\/p>\n<p>Le r\u00f4le de l\u2019expert-comptable : contr\u00f4le et certification, pas de gestion<\/p>\n<p>L\u2019expert-comptable a pour mission principale de :<\/p>\n<ul>\n<li>V\u00e9rifier la conformit\u00e9 des \u00e9tats financiers aux normes comptables en vigueur.<\/li>\n<li>Certifier la sinc\u00e9rit\u00e9 et la r\u00e9gularit\u00e9 des comptes en \u00e9mettant une opinion ind\u00e9pendante.<\/li>\n<li>Signaler les anomalies d\u00e9tect\u00e9es dans les comptes ou les pratiques comptables.<\/li>\n<\/ul>\n<p>Il n\u2019intervient pas dans la gestion de l\u2019entreprise, ne prend pas de d\u00e9cisions strat\u00e9giques et ne peut \u00eatre tenu responsable des actes de fraude ou de mauvaise gouvernance commis par les dirigeants.<\/p>\n<p>Les autres organes de contr\u00f4le : Banque Centrale, CMF, Autorit\u00e9s de R\u00e9gulation<\/p>\n<p>D\u2019autres institutions ont des missions bien distinctes :<\/p>\n<ul>\n<li>La Banque Centrale supervise les \u00e9tablissements bancaires et veille \u00e0 la stabilit\u00e9 financi\u00e8re.<\/li>\n<li>Le Conseil du March\u00e9 Financier (CMF) r\u00e9gule les march\u00e9s financiers et sanctionne les manquements des interm\u00e9diaires en bourse.<\/li>\n<li>L\u2019Autorit\u00e9 des March\u00e9s de Capitaux (AMC) contr\u00f4le les \u00e9metteurs de titres et les op\u00e9rations sur les march\u00e9s.<\/li>\n<\/ul>\n<p>Ces organismes ont un pouvoir r\u00e9glementaire et coercitif, contrairement \u00e0 l\u2019expert-comptable dont le r\u00f4le est purement technique et ind\u00e9pendant.<\/p>\n<p>Les affaires r\u00e9centes : Pourquoi cette confusion ?<\/p>\n<p>Dans les scandales B.H. et T.S.I., certains ont reproch\u00e9 aux experts-comptables de ne pas avoir \u00ab\u00a0emp\u00each\u00e9\u00a0\u00bb les fraudes. Or, leur mission n\u2019est pas de policer l\u2019entreprise, mais d\u2019examiner les comptes et de signaler les \u00e9carts.<\/p>\n<p>Dans plusieurs cas, ce sont justement les commissaires aux comptes qui ont r\u00e9v\u00e9l\u00e9 les irr\u00e9gularit\u00e9s, mais leur alerte n\u2019a pas toujours \u00e9t\u00e9 suivie d\u2019actions par les autorit\u00e9s comp\u00e9tentes.<\/p>\n<p>Distinguer les responsabilit\u00e9s pour une meilleure transparence<\/p>\n<p>Il est crucial de ne pas m\u00e9langer les r\u00f4les : L\u2019expert-comptable contr\u00f4le et certifie, mais ne g\u00e8re pas.\u2028 Les r\u00e9gulateurs (CMF, Banque Centrale, etc.) ont le pouvoir d\u2019enqu\u00eater et de sanctionner.<\/p>\n<p>Plut\u00f4t que de bl\u00e2mer les experts comptables, il faut renforcer la collaboration entre ces acteurs et am\u00e9liorer les m\u00e9canismes de suivi apr\u00e8s leurs alertes. La transparence financi\u00e8re passe par une clarification des responsabilit\u00e9s de chacun.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; R\u00e9cemment, deux affaires ont d\u00e9fray\u00e9 la chronique \u00e9conomique en Tunisie : l\u2019affaire de l\u2019huile d\u2019olive impliquant la soci\u00e9t\u00e9 B.H. et celle de l\u2019interm\u00e9diaire en bourse T.S.I. Dans ces deux cas, les experts-comptables ont \u00e9t\u00e9 point\u00e9s du doigt, alors que ce sont eux qui, bien souvent, ont donn\u00e9 l\u2019alerte sur les irr\u00e9gularit\u00e9s constat\u00e9es. Cette [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,28],"tags":[442],"class_list":["post-138087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-economie","tag-affaires-bh-et-tsi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.9 (Yoast SEO v24.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>&quot;Affaires BH et TSI : Et si on arr\u00eatait de confondre le contr\u00f4leur\u2026 avec le fraudeur ?&quot; - L&#039;expert Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lexpertjournal.net\/fr\/?p=138087\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Affaires BH et TSI : Et si on arr\u00eatait de confondre le contr\u00f4leur\u2026 avec le fraudeur ?&quot;\" \/>\n<meta property=\"og:description\" content=\"&nbsp; &nbsp; R\u00e9cemment, deux affaires ont d\u00e9fray\u00e9 la chronique \u00e9conomique en Tunisie : l\u2019affaire de l\u2019huile d\u2019olive impliquant la soci\u00e9t\u00e9 B.H. et celle de l\u2019interm\u00e9diaire en bourse T.S.I. Dans ces deux cas, les experts-comptables ont \u00e9t\u00e9 point\u00e9s du doigt, alors que ce sont eux qui, bien souvent, ont donn\u00e9 l\u2019alerte sur les irr\u00e9gularit\u00e9s constat\u00e9es. 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