PE Pack (CNCC): The legal audit adapted to the size of your SME

The PE Pack (Small Businesses) is a set of tools and guides developed by the professional bodies of the Audit Office (CNCC / CRCC) following the PACTE law. Hayot Expertise rigorously uses this system to apply an “ALPE” audit approach (Small Business Legal Audit) proportionate to the size of your structure.

What is the Pack PE approach?

This official methodological tool allows the Auditor to concentrate his due diligence on the real risks of an SME, thus avoiding the cumbersomeness of an audit calibrated for a multinational.

1. ▸Specific Risk Identification (IRS): The PE Pack provides us with the necessary matrices to quickly target risk areas linked to your economic model.
2. ▸Procedural relief: The internal control questionnaires and the mission documentation are adapted to the operation of a VSE/SME (often centralizing key functions around the manager).
3. ▸Risk report (New): At the end of our ALPE mission via this pack, we have the obligation to provide you with a real "Report on financial, accounting and management risks": the audit once again becomes a prevention tool for the manager!

A value-creating audit

The controlled use of the PE Pack by our team transforms what was sometimes seen as a "legal constraint" into a sustainability management tool:

• ▸You benefit from reassuring account certification for your banking partners.
• ▸You obtain a concrete diagnosis on possible flaws in your invoicing process, the security of your cash flow or your dependence on a key supplier.

We are in favor of a local audit, relevant and directly useful to the business manager.