L’impact des interactions formelles et informelles entre la fonction d’audit interne et le comité d’audit sur la mise en œuvre des recommandations du rapport d’audit interne

Ahmed Atef Oussii () and Neila Taktak Boulila
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Ahmed Atef Oussii: DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis
Neila Taktak Boulila: DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis

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Abstract: This paper aims to test the impact of formal and informal interactions between audit committee (AC) and internal audit function (IAF) on the implementation of internal audit report recommendations. To do so, this study relies on a questionnaire survey of chief audit executives (CAEs) from Tunisian listed companies. Findings show that perceptions of implementing internal audit report recommendations are positively associated with auditor frequent meetings between the AC and internal auditors, the AC involvement in reviewing the internal audit program and processes, the AC involvement in the appointment of the CAE and informal meetings between AC chair and the CAE.

Keywords: Audit committee; internal audit function; internal audit report; formal and informal processes; Audit interne; comité d’audit; interactions formelles; échanges informelles; rapport d’audit interne (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc and nep-ara
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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