L'AUDITEUR INTERNE COMME OBSERVATEUR DE SECOND ORDRE: UN BESOIN POUR IDENTIFIER ET EVALUER LES RISQUES AU SEIN DES ORGANISATIONS

Coskun Cakar () and Frédéric Gautier
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Coskun Cakar: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM], IAE Paris - Sorbonne Business School
Frédéric Gautier: CERAPS - Centre d'Etudes et de Recherches Administratives, Politiques et Sociales - UMR 8026 - Université de Lille - CNRS - Centre National de la Recherche Scientifique, IAE Paris - Sorbonne Business School

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Abstract: IIA' professional standards for the practice of internal audit provide normative guidance which rely on a risk based approach. This research, based upon an audit engagement performed within a global company, describe how auditors proceed to identify risks within their organizations. We used as conceptual framework the social systems' theory of Luhmann with the sociology of risk which develops the idea that risk is socially constructed. The methodology followed is a case study research with a participant observation. As result, we find that risk assessment is function of the code of communication and the mode of observation: observers do not see the same risk depending of their position within the organization. Internal auditor has a specific position as he is a second order observer.

Keywords: internal audit; risk based approach; approche par les risques; audit interne (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901151
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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