Nature des changements produits par une mission d'audit interne

David Autissier

ACCRA, 2001, vol. 7, issue 2, 87-103

Abstract: What are organizational changes in the internal auditing mission ? From sociological and managerial researchs, change is defined as a move between two points. Change has been described by four dimensions. The research has tested these dimensions against the empirical data extracted by ten internal auditing missions in Électricité de France. This research proposes three models of internal auditing change and one hypothesis of definition about organizational change.

Keywords: organizational change; internal auditing; case studies; qualitative research; duality (search for similar items in EconPapers)
Date: 2001
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