Interactions entre les acteurs du processus global d'audit et gouvernance de l'entreprise: une étude exploratoire

Elisabeth Bertin and Christophe Godowski ()
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Elisabeth Bertin: IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux
Christophe Godowski: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: Following recent financial scandals and bankruptcies, a real culture of audit has developed. The recent legislative developments (SOX, LSF, 8th European Directive) suggest an interaction between audit committee, internal auditor and external auditor. It constitutes a means to make this global audit process more efficient and to add some value to governance process. This contribution attempts to clarify, in the French context, the precise role of every actor and to characterize their interaction using the definition of Morin (1977). The results allow in particular to identify factors influencing the modalities and the level of interaction as well as its benefits for corporate governance.

Keywords: Internal auditor; external auditor; audit committee; corporate governance; Audit interne; audit légal; comité d'audit; gouvernance de l'entreprise; interaction (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00477399v1
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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