[{"data":1,"prerenderedAt":2989},["ShallowReactive",2],{"fr-blog/piste-d-audit-fiable":3,"fr-global-content":869,"fr-article-global-content":2207,"fr-blog-article-more-articles-213425170":2460},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":856,"full_slug":857,"sort_by_date":53,"position":858,"tag_list":859,"is_startpage":30,"parent_id":860,"meta_data":53,"group_id":861,"first_published_at":862,"release_id":53,"lang":59,"path":53,"alternates":863,"default_full_slug":864,"translated_slugs":865},"Piste d’audit fiable : Le guide","2022-11-02T17:44:55.167Z","2026-11-03T12:11:41.807Z","2026-11-03T12:11:41.836Z",213425170,"5f424254-b93f-4b1f-9ea7-5e8124630daa",{"_uid":11,"roles":12,"title":4,"author":13,"topics":69,"content":101,"category":737,"language":763,"component":750,"heroMedia":764,"sidebarCta":774,"publishedAt":775,"readingTime":776,"redirectUrl":24,"listingImage":777,"metaDescription":778,"componentsAfterTheArticle":779},"9e07e3a2-b915-42df-a8c3-cb36caba155b",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":51,"full_slug":52,"sort_by_date":53,"position":54,"tag_list":55,"is_startpage":30,"parent_id":56,"meta_data":53,"group_id":57,"first_published_at":58,"release_id":53,"lang":59,"path":53,"alternates":60,"default_full_slug":61,"translated_slugs":62,"_stopResolving":68},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":21,"name":14,"links":22,"picture":37,"lastName":39,"component":40,"firstName":41,"description":42},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[23],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":38,"name":24,"focus":24,"title":24,"filename":38,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":43,"content":44},"doc",[45],{"type":46,"content":47},"paragraph",[48],{"text":49,"type":50},"Laurence Kermorgant est rédactrice web SEO. Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",null,-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z","fr",[],"blog/author/laurence-kermorgant",[63,64,66],{"path":61,"name":53,"lang":59,"published":53},{"path":61,"name":53,"lang":65,"published":53},"de",{"path":61,"name":53,"lang":67,"published":53},"es",true,[70],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":77,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":91,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":94,"release_id":53,"lang":59,"path":53,"alternates":95,"default_full_slug":96,"translated_slugs":97,"_stopResolving":68},"Comptabilité","2022-10-19T17:57:49.664Z","2026-09-29T09:14:36.752Z","2026-09-29T09:14:36.770Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"seo":78,"_uid":86,"name":71,"component":87},[79],{"_uid":80,"noIndex":30,"component":81,"metaFields":82},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":83,"plugin":84,"description":85},"2934225d-3f1b-4f90-b7af-65d9bdf88844","meta-fields","Comptabilite et finance d'entreprise : rapprochements, clotures et comment simplifier le lien entre depenses et comptabilite.","1dc6497e-1135-45e9-a2c6-426facc382ba","tag","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[98,99,100],{"path":96,"name":53,"lang":59,"published":53},{"path":96,"name":53,"lang":65,"published":53},{"path":96,"name":53,"lang":67,"published":53},{"type":43,"content":102},[103,114,136,137,146,153,169,175,202,207,217,223,231,247,251,256,266,271,281,286,302,307,331,336,346,368,373,383,388,398,403,413,418,434,442,452,457,467,472,482,487,497,501,506,516,521,531,536,546,551,561,566,576,581,591,596,606,613,618,628,633,643,648,660,665,689,694,718,723,727],{"type":46,"content":104},[105,107,112],{"text":106,"type":50},"Vous n’avez pas encore mis en place ",{"text":108,"type":50,"marks":109},"la piste d’audit fiable",[110],{"type":111},"bold",{"text":113,"type":50}," (PAF) dans votre entreprise ? La loi remonte à 2013. Pourtant de nombreuses sociétés ignorent parfois l’existence de cette obligation fiscale ou ne savent pas comment organiser son déploiement. Avec ce guide, vous disposerez des clés essentielles pour vous lancer dans un projet du type PAF.",{"type":46,"content":115},[116,118,122,124,128,130,134],{"text":117,"type":50},"Attachons-nous d’abord à ",{"text":119,"type":50,"marks":120},"définir la piste d’audit fiable",[121],{"type":111},{"text":123,"type":50}," et à comprendre ses objectifs au regard de la réglementation fiscale. Examinons ensuite la ",{"text":125,"type":50,"marks":126},"méthode pour une mise en œuvre",[127],{"type":111},{"text":129,"type":50}," étape par étape. Enfin, regardons comment et pourquoi ce projet comporte de ",{"text":131,"type":50,"marks":132},"nombreux atouts pour votre entreprise",[133],{"type":111},{"text":135,"type":50}," et quels sont les outils utiles au processus.",{"type":46},{"type":138,"attrs":139},"blok",{"id":140,"body":141},"fb8be1f2-6927-4d58-bcd0-2a4b889e3b7c",[142],{"_uid":143,"html":144,"component":145},"i-604bf070-41b9-40fd-936d-d15083159d0d","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c82a2003-5fea-4a08-95ed-67d976770d9c\">\u003Cspan class=\"hs-cta-node hs-cta-c82a2003-5fea-4a08-95ed-67d976770d9c\" id=\"hs-cta-c82a2003-5fea-4a08-95ed-67d976770d9c\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/c82a2003-5fea-4a08-95ed-67d976770d9c\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-c82a2003-5fea-4a08-95ed-67d976770d9c\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/c82a2003-5fea-4a08-95ed-67d976770d9c.png\"  alt=\"guide-depense-operationnelles\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'c82a2003-5fea-4a08-95ed-67d976770d9c', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":147,"attrs":148,"content":150},"heading",{"level":149},2,[151],{"text":152,"type":50},"Piste d’audit fiable et réglementation : l’essentiel à connaître",{"type":46,"content":154},[155,157,161,163,167],{"text":156,"type":50},"Vous entendez parfois parler de PAF ou de piste d’audit fiable pour la facturation ? Commençons par planter le décor réglementaire, les ",{"text":158,"type":50,"marks":159},"objectifs poursuivis",[160],{"type":111},{"text":162,"type":50}," par ce concept et les ",{"text":164,"type":50,"marks":165},"risques fiscaux",[166],{"type":111},{"text":168,"type":50}," en cas de non-respect des textes.",{"type":147,"attrs":170,"content":172},{"level":171},3,[173],{"text":174,"type":50},"Origine réglementaire : la directive européenne de 2010",{"type":46,"content":176},[177,179,194,196,200],{"text":178,"type":50},"La France a publié les décrets d’application de la directive 2010/45/UE du 13 juillet 2010 seulement en 2013. Cette directive vise l’égalité de traitement entre les factures au format papier et au format électronique. Elle favorise toutefois la transmission de la ",{"text":180,"type":50,"marks":181},"facturation sous forme dématérialisée",[182,193],{"type":183,"attrs":184},"link",{"href":185,"uuid":186,"anchor":53,"target":53,"linktype":187,"story":188},"logiciel-de-facturation-gratuit","f766b96b-316b-4d68-b07d-e2474e76f10a","story",{"name":189,"id":190,"uuid":186,"slug":185,"url":191,"full_slug":192,"_stopResolving":68},"Logiciel de facturation : quelle solution gratuite choisir ?",208733129,"blog/logiciel-de-facturation-gratuit","fr/blog/logiciel-de-facturation-gratuit",{"type":111},{"text":195,"type":50},". Afin de réduire les risques de fraude à la TVA et de sécuriser le processus, les contribuables doivent ",{"text":197,"type":50,"marks":198},"déployer des contrôles",[199],{"type":111},{"text":201,"type":50}," et les documenter. L’objectif est de tracer le flux de la livraison du bien ou de la réalisation de la prestation de services jusqu’à la facturation correspondante.",{"type":147,"attrs":203,"content":204},{"level":171},[205],{"text":206,"type":50},"Piste d’audit fiable : définition et objectifs",{"type":46,"content":208},[209,211,215],{"text":210,"type":50},"Ainsi depuis 2013, les entreprises françaises peuvent recevoir et envoyer des factures sous forme papier ou électronique. Peu importe la solution technique, dans la mesure où elle garantit ",{"text":212,"type":50,"marks":213},"l’intégrité, la lisibilité et l’authenticité du document",[214],{"type":111},{"text":216,"type":50},". Mais comment s’en assurer ?",{"type":147,"attrs":218,"content":220},{"level":219},4,[221],{"text":222,"type":50},"Définition de la PAF",{"type":46,"content":224},[225,229],{"text":226,"type":50,"marks":227},"L’ensemble des contrôles et de la documentation",[228],{"type":111},{"text":230,"type":50}," à mettre en place constituent la piste d’audit fiable entre :",{"type":232,"content":233},"bullet_list",[234,241],{"type":235,"content":236},"list_item",[237],{"type":46,"content":238},[239],{"text":240,"type":50},"la facture reçue du fournisseur ou émise à un client ;",{"type":235,"content":242},[243],{"type":46,"content":244},[245],{"text":246,"type":50},"et la livraison d’un bien ou d’un service justifiant cette facturation.",{"type":46,"content":248},[249],{"text":250,"type":50},"Toutes les opérations et vérifications effectuées d’un bout à l’autre de la chaîne doivent faire l'objet d'une description chronologique ainsi que d'une documentation.",{"type":147,"attrs":252,"content":253},{"level":219},[254],{"text":255,"type":50},"Les objectifs et enjeux de la piste d’audit",{"type":46,"content":257},[258,260,264],{"text":259,"type":50},"Avec la PAF, l’entreprise vise à prouver que ses flux de gestion et de facturation ",{"text":261,"type":50,"marks":262},"sont sécurisés et sous contrôle",[263],{"type":111},{"text":265,"type":50},", tant pour les achats, les ventes qu’au regard de la TVA. Elle démontre par ses procédures et sa documentation qu’elle pilote correctement les opérations soumises à TVA notamment dans ses systèmes informatiques.",{"type":147,"attrs":267,"content":268},{"level":171},[269],{"text":270,"type":50},"Piste d’audit fiable et réglementation fiscale française",{"type":46,"content":272},[273,275,279],{"text":274,"type":50},"Le processus de la PAF vise principalement à ",{"text":276,"type":50,"marks":277},"respecter la réglementation fiscale",[278],{"type":111},{"text":280,"type":50},". Aussi les textes français évoquent le principe de la piste d'audit fiable tout en restant évasifs sur la manière d'y parvenir pour le contribuable.",{"type":147,"attrs":282,"content":283},{"level":219},[284],{"text":285,"type":50},"Le Code général des impôts et la PAF",{"type":46,"content":287},[288,294,296,300],{"text":289,"type":50,"marks":290},"L’article 289 du CGI",[291],{"type":183,"attrs":292},{"href":293,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044051186/",{"text":295,"type":50}," régit les ",{"text":297,"type":50,"marks":298},"modalités de facturation",[299],{"type":111},{"text":301,"type":50}," en France. Le point VII décrit les trois types de factures autorisés afin d’assurer l’authenticité de son origine, l’intégrité du contenu et la lisibilité de la pièce comptable, de l’émission jusqu’à l’échéance de sa conservation. La notion de contrôles documentés et permanents ainsi que de piste d’audit fiable figure dans cet article pour un des trois cas de facturation seulement.",{"type":147,"attrs":303,"content":304},{"level":219},[305],{"text":306,"type":50},"Les trois modes de factures au regard de la PAF",{"type":46,"content":308},[309,311,315,317,321,323,329],{"text":310,"type":50},"La procédure de signature électronique dite qualifiée conformément au règlement (UE) n°910/2014 et le système de message structuré pouvant se lire informatiquement ",{"text":312,"type":50,"marks":313},"ne sont pas concernés par la PAF",[314],{"type":111},{"text":316,"type":50},". On parle ici de factures sécurisées RGS (référentiel général de sécurité) ou d’échanges EDI (échange de données informatisées). En revanche, t",{"text":318,"type":50,"marks":319},"ous les autres formats sont soumis à la piste d’audit fiable",[320],{"type":111},{"text":322,"type":50},", facture papier, facture papier numérisée, PDF, PDF RGS, etc. La publication du ",{"text":324,"type":50,"marks":325},"BOFIP BOI-TVA-DECLA-30-20-30-20",[326],{"type":183,"attrs":327},{"href":328,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://bofip.impots.gouv.fr/bofip/8865-PGP.html/identifiant%3DBOI-TVA-DECLA-30-20-30-20-20180207",{"text":330,"type":50}," apporte ces précisions au point 40.",{"type":147,"attrs":332,"content":333},{"level":171},[334],{"text":335,"type":50},"Sanction en cas de non-respect de la PAF",{"type":46,"content":337},[338,340,344],{"text":339,"type":50},"Depuis le 1er janvier 2013, ",{"text":341,"type":50,"marks":342},"toutes les entreprises françaises",[343],{"type":111},{"text":345,"type":50}," recevant ou émettant des factures autres que EDI ou avec la signature électronique RGS doivent mettre en œuvre une piste d’audit fiable.",{"type":46,"content":347},[348,350,354,356,360,362,366],{"text":349,"type":50},"Pour vos factures fournisseurs, l’absence de PAF peut conduire au ",{"text":351,"type":50,"marks":352},"rejet des pièces comptables et du droit à la déduction de la TVA",[353],{"type":111},{"text":355,"type":50},". En outre, des ",{"text":357,"type":50,"marks":358},"pénalités de 50 %",[359],{"type":111},{"text":361,"type":50}," s’appliquent pour la réalisation de ventes sans factures, lorsque le fisc refuse ces dernières. L'administration les ramène toutefois à 5 % si la comptabilisation de l’opération s'avère correcte. N’oubliez pas aussi les ",{"text":363,"type":50,"marks":364},"amendes de 15 euros par mention erronée ou manquante",[365],{"type":111},{"text":367,"type":50}," sur chaque facture.",{"type":147,"attrs":369,"content":370},{"level":149},[371],{"text":372,"type":50},"Comment constituer sa piste d’audit fiable ?",{"type":46,"content":374},[375,377,381],{"text":376,"type":50},"Vous n’avez toujours pas déployé la PAF dans votre société ? Voici ",{"text":378,"type":50,"marks":379},"comment vous organiser étape par étape",[380],{"type":111},{"text":382,"type":50},". Selon la taille et la complexité des activités, la PAF peut représenter un réel projet d’entreprise piloté par la direction financière, le responsable comptable ou l’audit interne.",{"type":147,"attrs":384,"content":385},{"level":171},[386],{"text":387,"type":50},"Établissement de la PAF : organisation du projet",{"type":46,"content":389},[390,392,396],{"text":391,"type":50},"Ne négligez pas cette réflexion préalable. Adapter l’équipe projet à la complexité de vos flux et prioriser selon l’analyse des risques, voilà des ",{"text":393,"type":50,"marks":394},"idées pour attaquer la PAF",[395],{"type":111},{"text":397,"type":50},".",{"type":147,"attrs":399,"content":400},{"level":219},[401],{"text":402,"type":50},"Absence de cadre imposé par l’administration fiscale",{"type":46,"content":404},[405,407,411],{"text":406,"type":50},"L’administration fiscale ne vous donne ",{"text":408,"type":50,"marks":409},"pas de consignes précises",[410],{"type":111},{"text":412,"type":50}," afin de mettre en œuvre les contrôles ou pour déterminer le contenu de la documentation de la PAF. Une grande liberté est laissée au contribuable. Méfiez-vous toutefois, en cas de contrôle fiscal, vous devrez bien justifier de la réalité matérielle de votre piste d’audit fiable.",{"type":147,"attrs":414,"content":415},{"level":219},[416],{"text":417,"type":50},"Adapter le projet et l’équipe à la taille de l’entreprise",{"type":46,"content":419},[420,422,426,428,432],{"text":421,"type":50},"Commencez par ",{"text":423,"type":50,"marks":424},"vous documenter sur le sujet",[425],{"type":111},{"text":427,"type":50},". Des formations en ligne existent également. Selon vos ressources et compétences, peut-être souhaitez-vous recourir à un appui extérieur afin de mener une telle opération. Les ",{"text":429,"type":50,"marks":430},"cabinets fiscaux",[431],{"type":111},{"text":433,"type":50}," proposent des prestations ad hoc pour la mise en place de la PAF.",{"type":46,"content":435},[436,440],{"text":437,"type":50,"marks":438},"Analysez ensuite vos activités, ventes et achats",[439],{"type":111},{"text":441,"type":50},". Disposez-vous de multiples types de relations avec vos fournisseurs ? Combien d’applicatifs différents utilisez-vous pour les commandes, achats, ventes et livraisons ?",{"type":46,"content":443},[444,446,450],{"text":445,"type":50},"Le travail d’audit, de contrôle et de rédaction de la documentation peut prendre du temps. ",{"text":447,"type":50,"marks":448},"Constituez une équipe projet",[449],{"type":111},{"text":451,"type":50}," autour de la direction financière, embauchez en CDD une ressource dédiée. Faites appel à un stagiaire en fin d’études, c’est une réelle opportunité pour un contrôleur de gestion junior par exemple.",{"type":147,"attrs":453,"content":454},{"level":219},[455],{"text":456,"type":50},"Prioriser les tâches selon l’analyse des risques",{"type":46,"content":458},[459,461,465],{"text":460,"type":50},"En fonction de l’urgence ressentie comme du risque d’un contrôle fiscal imminent, il devient parfois nécessaire d'avancer vite sur le dossier de la PAF. ",{"text":462,"type":50,"marks":463},"Priorisez vos flux",[464],{"type":111},{"text":466,"type":50},", raisonnez selon la loi de Pareto. Par exemple, focalisez-vous d’abord sur les achats et le risque que représente le refus de la déduction de TVA. Classez vos fournisseurs avec l'aide de la cartographie établie et concentrez-vous sur les 20/80 des flux financiers.",{"type":147,"attrs":468,"content":469},{"level":171},[470],{"text":471,"type":50},"Déploiement d’une piste d’audit fiable : les étapes conseillées",{"type":46,"content":473},[474,476,480],{"text":475,"type":50},"Vous vous interrogez sur la manière de procéder concrètement pour mettre en œuvre tant les contrôles que la documentation exigée par l’administration ? Voici les ",{"text":477,"type":50,"marks":478},"étapes recommandées",[479],{"type":111},{"text":481,"type":50}," notamment par les fiscalistes.",{"type":147,"attrs":483,"content":484},{"level":219},[485],{"text":486,"type":50},"Cartographier tous les flux de facturation",{"type":46,"content":488},[489,491,495],{"text":490,"type":50},"L’objectif global consiste à ",{"text":492,"type":50,"marks":493},"décrire en détail le processus allant de la commande à la facturation",[494],{"type":111},{"text":496,"type":50}," du client ou du fournisseur. La cartographie des données permet de constituer des types de flux par catégorie de clients et de fournisseurs. Une même société, surtout si elle est multimétier, avec une comptabilité analytique développée, peut présenter des traitements divers et variés tant de ses clients que de ses fournisseurs.",{"type":46,"content":498},[499],{"text":500,"type":50},"Pour chaque cas répertorié, recensez toutes les étapes du processus, tous les documents utilisés et les interlocuteurs concernés. Identifiez ainsi la traçabilité des opérations.",{"type":147,"attrs":502,"content":503},{"level":219},[504],{"text":505,"type":50},"Contrôler le respect des obligations réglementaires",{"type":46,"content":507},[508,510,514],{"text":509,"type":50},"La seconde étape consiste à s’assurer que l’entreprise ",{"text":511,"type":50,"marks":512},"respecte bien ses obligations réglementaires et fiscales",[513],{"type":111},{"text":515,"type":50},", pour chaque cas cartographié. Particularité liée au produit vendu ou acheté, opérations à l’international, taxes parafiscales, contrôlez tout. Par exemple, si vous découvrez dans le cadre du déploiement de la PAF qu’un type de facture de ventes comporte des erreurs au niveau des mentions obligatoires, corrigez le paramétrage sans attendre.",{"type":147,"attrs":517,"content":518},{"level":219},[519],{"text":520,"type":50},"Inventorier toutes les étapes de contrôle",{"type":46,"content":522},[523,525,529],{"text":524,"type":50},"Pour chaque type de flux repéré dans la cartographie, analysez sa traçabilité. Identifiez à chaque étape ",{"text":526,"type":50,"marks":527},"la nature du contrôle effectué, manuel ou informatique",[528],{"type":111},{"text":530,"type":50},". Par exemple, comment le bon de livraison est-il rapproché de la commande et de la réception en stock ? Comment vérifiez-vous la pièce comptable émanant du fournisseur par rapport à l'entrée en stock ou le BL ? Analysez ensuite la conformité de ces contrôles avec la réglementation ainsi que leur pertinence. Adaptez-les si nécessaire.",{"type":147,"attrs":532,"content":533},{"level":219},[534],{"text":535,"type":50},"Documenter la PAF par écrit",{"type":46,"content":537},[538,540,544],{"text":539,"type":50},"Enfin, vient le temps de ",{"text":541,"type":50,"marks":542},"rédiger et de documenter chaque opération",[543],{"type":111},{"text":545,"type":50},". Tous les contrôles mis en œuvre par l’entreprise sont concernés. L’administration fiscale, lorsqu'elle intervient, examine toute cette documentation. Ceci permet de prouver la réalité des vérifications par le contribuable, tant pour le traitement des factures que pour leur validation.",{"type":147,"attrs":547,"content":548},{"level":149},[549],{"text":550,"type":50},"La PAF : pourquoi et comment favoriser son déploiement ?",{"type":46,"content":552},[553,555,559],{"text":554,"type":50},"Regardons pourquoi ce projet constitue un ",{"text":556,"type":50,"marks":557},"atout pour les directions financières",[558],{"type":111},{"text":560,"type":50},", d’autant plus que de nombreuses applications actuelles facilitent l'obtention de la piste d’audit fiable.",{"type":147,"attrs":562,"content":563},{"level":171},[564],{"text":565,"type":50},"La piste d’audit fiable, de multiples avantages pour l’entreprise",{"type":46,"content":567},[568,570,574],{"text":569,"type":50},"Contrainte fiscale apparue en 2013, la PAF ",{"text":571,"type":50,"marks":572},"n’a pas bonne presse",[573],{"type":111},{"text":575,"type":50}," dans les entreprises. Pourtant, elle comporte des vertus intéressantes en vue d'une gestion optimisée.",{"type":147,"attrs":577,"content":578},{"level":219},[579],{"text":580,"type":50},"Se prémunir du risque fiscal et des sanctions financières",{"type":46,"content":582},[583,585,589],{"text":584,"type":50},"Comme évoqué, le principal avantage immédiat consiste à ",{"text":586,"type":50,"marks":587},"éviter les sanctions financières",[588],{"type":111},{"text":590,"type":50},". Les premières années après l’apparition de l’obligation légale, les contrôles fiscaux n’abordaient pas souvent ce thème. Aujourd’hui, ce n’est plus le cas, l’inspecteur n’hésite pas à demander à l’entreprise sa piste d’audit fiable. Or, la PAF ne s’improvise pas.",{"type":147,"attrs":592,"content":593},{"level":219},[594],{"text":595,"type":50},"La PAF : un réel outil d’audit interne pour les entreprises",{"type":46,"content":597},[598,600,604],{"text":599,"type":50},"Utilisez cet audit approfondi de vos processus pour identifier les ",{"text":601,"type":50,"marks":602},"zones d’ombre ainsi que les points d’amélioration ou de simplification",[603],{"type":111},{"text":605,"type":50}," dans la gestion de vos flux. En interviewant les opérationnels dans les services de l’entreprise, vous serez étonné de découvrir toutes les idées et remarques qui peuvent émerger lors du déploiement de la PAF. Associez l’audit interne si vous disposez de cette fonction, voire un stagiaire en fin d’études supérieures. Le regard externe a souvent du bon.",{"type":138,"attrs":607},{"id":608,"body":609},"a802457d-4765-43a8-ad5c-b41664cf1b7d",[610],{"_uid":611,"html":612,"component":145},"i-9af01b90-a2f0-4e86-87e9-c1632dfc6697","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-1516c0e8-903a-48c5-b79f-d65db9535971\">\u003Cspan class=\"hs-cta-node hs-cta-1516c0e8-903a-48c5-b79f-d65db9535971\" id=\"hs-cta-1516c0e8-903a-48c5-b79f-d65db9535971\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/1516c0e8-903a-48c5-b79f-d65db9535971\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-1516c0e8-903a-48c5-b79f-d65db9535971\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/1516c0e8-903a-48c5-b79f-d65db9535971.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '1516c0e8-903a-48c5-b79f-d65db9535971', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":147,"attrs":614,"content":615},{"level":171},[616],{"text":617,"type":50},"Des outils pour favoriser la piste d’audit fiable",{"type":46,"content":619},[620,622,626],{"text":621,"type":50},"Aujourd’hui, bon nombre d’applications informatiques par leur automatisation et la dématérialisation ",{"text":623,"type":50,"marks":624},"facilitent l’obtention d’une piste d’audit fiable",[625],{"type":111},{"text":627,"type":50},". Reste alors à documenter tous ces process.",{"type":147,"attrs":629,"content":630},{"level":219},[631],{"text":632,"type":50},"Les applications favorisant la digitalisation des processus",{"type":46,"content":634},[635,637,641],{"text":636,"type":50},"Les solutions Web de gestion des factures permettent une ",{"text":638,"type":50,"marks":639},"traçabilité de A à Z",[640],{"type":111},{"text":642,"type":50},". De la collecte des documents en passant par la dématérialisation, la validation, la comptabilisation, le règlement et l’archivage, l’applicatif gère toutes les étapes.",{"type":147,"attrs":644,"content":645},{"level":219},[646],{"text":647,"type":50},"Factures fournisseurs : collecte, numérisation, comptabilisation et archivage",{"type":46,"content":649},[650,652,658],{"text":651,"type":50},"Chez Spendesk, notre solution de ",{"text":653,"type":50,"marks":654},"gestion des factures fournisseurs",[655],{"type":183,"attrs":656},{"href":657,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/product/accounts-payable/",{"text":659,"type":50}," vous permet de simplifier vos processus et vos flux administratifs. Tous les bons de commande, les factures et les données de paiement sont centralisés et disponibles pour l’intégration en comptabilité. 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",{"text":684,"type":50,"marks":685},"Cet accord se trace dans l’application",[686],{"type":111},{"text":688,"type":50},", ce qui contribue à la piste d’audit.",{"type":147,"attrs":690,"content":691},{"level":219},[692],{"text":693,"type":50},"Collecte automatique de reçus",{"type":46,"content":695},[696,703,710,712,716],{"text":697,"type":50,"marks":698},"Avec l’application ",[699],{"type":183,"attrs":700},{"href":701,"uuid":53,"anchor":53,"target":702,"linktype":33},"/fr/blog/","_self",{"text":704,"type":50,"marks":705},"Play by the Rules",[706,708],{"type":183,"attrs":707},{"href":701,"uuid":53,"anchor":53,"target":702,"linktype":33},{"type":709},"italic",{"text":711,"type":50},", Spendesk a ",{"text":713,"type":50,"marks":714},"révolutionné la gestion des reçus",[715],{"type":111},{"text":717,"type":50},". Avec cette fonctionnalité, Spendesk permet de paramétrer le profil de chaque salarié disposant d’une carte de paiement. En cas de règlements récurrents sans justificatifs et après un certain délai, vous pouvez bloquer la carte du salarié, le temps qu’il régularise.",{"type":147,"attrs":719,"content":720},{"level":149},[721],{"text":722,"type":50},"Adoptez des outils qui contribuent à la PAF",{"type":46,"content":724},[725],{"text":726,"type":50},"En 2018, presque un tiers des entreprises n’avait pas encore déployé la piste d’audit fiable. Processus obligatoire depuis début 2013, il permet d’accroître la sécurité des flux financiers notamment au regard de la TVA. Il réduit le risque fiscal. Les enjeux sont significatifs.",{"type":46,"content":728},[729,731,735],{"text":730,"type":50},"Au-delà de la conformité à la réglementation, c’est l'opportunité d’améliorer vos procédures et votre contrôle interne afin d’optimiser la gestion de votre entreprise. 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Nous vous proposons de les découvrir !",{"name":738,"created_at":739,"published_at":16,"updated_at":740,"id":741,"uuid":742,"content":743,"slug":750,"full_slug":751,"sort_by_date":53,"position":752,"tag_list":753,"is_startpage":30,"parent_id":754,"meta_data":53,"group_id":755,"first_published_at":756,"release_id":53,"lang":59,"path":53,"alternates":757,"default_full_slug":758,"translated_slugs":759,"_stopResolving":68},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":744,"icon":745,"name":738,"component":749},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":746,"alt":747,"name":24,"focus":24,"title":24,"filename":748,"copyright":24,"fieldtype":29,"is_external_url":30},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[760,761,762],{"path":758,"name":53,"lang":59,"published":53},{"path":758,"name":53,"lang":65,"published":53},{"path":758,"name":53,"lang":67,"published":53},[59],[765],{"_uid":766,"asset":767,"shadow":30,"caption":24,"overlay":772,"component":773},"92d7e4a8-c070-40be-8315-81beb738bdb6",{"id":768,"alt":769,"name":24,"focus":24,"title":24,"source":24,"filename":770,"copyright":24,"fieldtype":29,"meta_data":771,"is_external_url":30},12101052,"piste d'audit fiable","https://a.storyblok.com/f/146026/2380x1340/a9944024a2/blog-visual_197_piste_d-audit_fiable.png",{},[],"image",[],"2023-10-05 00:00","9",[],"Vous n’avez pas encore mis en place la piste d’audit fiable ? 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Abonnez-vous à notre newsletter pour rester informé.",[2313,2314],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2316],{"cta":2317,"_uid":2318,"items":2319,"heading":2437,"reverse":30,"component":847,"sectionSettings":2458},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2320,2379],{"_uid":2321,"title":785,"component":786,"description":2322},"dfc0accd-ab64-464a-8597-b76754748f04",{"type":43,"content":2323},[2324,2328],{"type":46,"content":2325},[2326],{"text":2327,"type":50},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2329,"attrs":2330,"content":2333},"ordered_list",{"order":2331},{"order":2332},1,[2334,2346,2357],{"type":235,"content":2335},[2336],{"type":46,"content":2337},[2338,2342,2344],{"text":2339,"type":50,"marks":2340},"Les dépenses stratégiques",[2341],{"type":111},{"text":2343,"type":50}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":2931,"hide":30,"title":2932,"component":786,"description":2933},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":43,"attrs":2934,"content":2935},{"backgroundColor":53},[2936],{"type":46,"attrs":2937,"content":2938},{"textAlign":53},[2939],{"text":2940,"type":50},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":2942,"hide":30,"title":2943,"component":786,"description":2944},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":43,"attrs":2945,"content":2946},{"backgroundColor":53},[2947],{"type":46,"attrs":2948,"content":2949},{"textAlign":53},[2950],{"text":2951,"type":50},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[2953],{"cta":2954,"_uid":2955,"title":2956,"eyebrow":2964,"subtitle":2971,"component":147,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2974,"sectionSettings":2975,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":43,"attrs":2957,"content":2958},{"backgroundColor":53},[2959],{"type":147,"attrs":2960,"content":2961},{"level":149,"textAlign":53},[2962],{"text":2963,"type":50},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":43,"attrs":2965,"content":2966},{"backgroundColor":53},[2967],{"type":46,"attrs":2968,"content":2969},{"textAlign":53},[2970],{"text":839,"type":50},{"type":43,"content":2972},[2973],{"type":46},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3440,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4","2026-09-11T16:41:03.236Z",[],"blog/analyse-des-ecarts-budgetaires",[2986,2987,2988],{"path":2984,"name":53,"lang":59,"published":53},{"path":2984,"name":53,"lang":65,"published":53},{"path":2984,"name":53,"lang":67,"published":53},1793980893531]