A method allows a broadcasted conditional access content accessible at the time of transmission to be also accessible at a later time thanks to intermediate storage on a hard disk of a user unit. The processing method includes the steps of receiving at the user unit a data stream encrypted by at least one control word, at least one control message stream containing the control words, forming an index file, each index comprising an identifier of a control message formed by the extraction of data associated to the control messages and an identifier of the part of the content to which the control message is applied; and, at the time of the deferred processing of the content, extracting at least one part of the control messages and resynchronizing the content with the control messages by the use of the index file, the identifier of the control message allowing the selection of the current control message from a set of control messages at the time of the exploitation of the content identified by the identifier of the part of the content related to this control message.