La maîtrise du risque de fraude par des mécanismes informels. Le cas d'une PME familiale

Cindy Zawadzki

Revue française de gestion, 2013, vol. N° 231, issue 2, 117-131

Abstract: The fraud is a subject of major concern in companies. Internal control systems are set up to limit the risks of errors or frauds. We analyze the case of the company Alpha mode and show the presence of a singular internal control. Thanks to Committee Of Sponsoring Organizations of the Treadway Commission (COSO), we analyze the spread of this particular control during the development of the company and how it insures the constant growth of the company.

Date: 2013
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