Proposition d'une métrique de la qualité de l'audit: expérimentation dans le cadre des relations d'agence internes

Makram Chemangui

ACCRA, 2009, vol. 15, issue 1, 225-247

Abstract: The recent reports of inefficiency of the internal and external audits comfort the idea, as well in the experts as the academicians, to redefine the evaluation rules of their respective roles. The traditional approach of the audit quality leads to an incapacity to evaluate the relevance of undertaken audit tasks. Our purpose is to measuring the audit tasks adequacy to the risk zones of the company. The principal objective of this study is to develop measurement scales of internal and external audit tasks allowing the experimentation of this new evaluation approach. By limiting to audit tasks in the control of internal agency conflicts, the design and the validation of the scales of measurement are carried out within the framework of an experimental protocol according to the Churchill paradigm. Articulating quantitative phases based on two questionnaires of research (141 guarantors) and the qualitative phases (discussions with the experts of the audit), this step showed the reliability and the validity of the majority of the scales obtained.

Keywords: audit quality; internal audit; external audit; evaluation approaches; audit tasks adequacy; Churchill paradigm (search for similar items in EconPapers)
Date: 2009
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