{"id":4735,"date":"2017-11-27T15:34:50","date_gmt":"2017-11-27T20:34:50","guid":{"rendered":"https:\/\/www.canadagap.ca\/?page_id=4735"},"modified":"2018-07-13T12:31:49","modified_gmt":"2018-07-13T16:31:49","slug":"auditors","status":"publish","type":"page","link":"https:\/\/www.canadagap.ca\/fr\/program\/faq\/auditors\/","title":{"rendered":"Auditeurs"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:;--awb-padding-right:;--awb-padding-bottom:;--awb-padding-left:;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:#e0dede; }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: #e0dede; }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 13px;width: 13px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-1 .panel-title a{font-family:\"Raleway\";font-style:normal;font-weight:300;}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){}.fusion-accordian  #accordian-1 .toggle-content{font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: #333333 !important;border-color: #333333 !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: #d22222;}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: #d22222;}.fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: #d22222!important;border-color: #d22222!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3860 auditors-fr general-fr \"><span class=\"entry-title rich-snippet-hidden\">Que doit faire un auditeur, si on lui attribue l\u2019audit d\u2019un client qui pourrait conduire \u00e0 un conflit d\u2019int\u00e9r\u00eats?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.canadagap.ca\/fr\/author\/balsilliea\/\" title=\"Articles par Amelia Balsillie\" rel=\"author\">Amelia Balsillie<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2017-10-27T10:01:24-04:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3860\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3860\" href=\"#collapse-1-3860\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Que doit faire un auditeur, si on lui attribue l\u2019audit d\u2019un client qui pourrait conduire \u00e0 un conflit d\u2019int\u00e9r\u00eats?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3860\" aria-labelledby=\"faq_1-3860\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>L\u2019auditeur a la responsabilit\u00e9 d&#8217;informer l&#8217;organisme de certification de tout conflit d&#8217;int\u00e9r\u00eats possible pour un client qu\u2019on lui a confi\u00e9. Diverses situations peuvent mener \u00e0 un conflit d&#8217;int\u00e9r\u00eats. Par exemple, si un auditeur produit ou emballe les m\u00eames produits qu\u2019un client chez lequel on lui a demand\u00e9 d\u2019effectuer un audit, il pourrait avoir acc\u00e8s \u00e0 de l\u2019information privil\u00e9gi\u00e9e ou confidentielle de son concurrent. Une telle situation doit \u00eatre d\u00e9clar\u00e9e \u00e0 l\u2019organisme de certification. Deux solutions sont possibles : on assignera \u00e0 ce client un autre auditeur, ou on communiquera avec le client pour l&#8217;informer de la situation et celui-ci pourra exiger un autre auditeur.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<span class=\"faq-last-updated\">octobre 27th, 2017 at 10:01 am<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<span class=\"faq-last-updated\">juillet 13th, 2018 at 12:31 pm<\/span>","protected":false},"excerpt":{"rendered":"<p>octobre 27th, 2017 at 10:01 am<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":3611,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4735","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/pages\/4735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/comments?post=4735"}],"version-history":[{"count":0,"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/pages\/4735\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/pages\/3611"}],"wp:attachment":[{"href":"https:\/\/www.canadagap.ca\/fr\/wp-json\/wp\/v2\/media?parent=4735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}