Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain

David Autissier ()
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David Autissier: ESA, Université de Paris 12

Revue Finance Contrôle Stratégie, 2001, vol. 4, issue 1, 5-30

Abstract: this paper uses the ESR model (Enaction, Selection, Retention) of K.E. Weick [1979] to address the question : how do managers understand messages contained in internal auditing reports ? The research uses the ESR model to examine empirical data extracted by eleven internal auditing missions in Électricité de France. This research proposes three models of internal auditing knowledge and one hypothesis of assimilation concerning management messages.

Keywords: auditing; Weick; knowledge; behavior; qualitative research. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:dij:revfcs:v:4:y:2001:i:q1:p:5-30

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