Audit public, audit privé

Damien Bo () and Philippe Luu ()
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Damien Bo: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)
Philippe Luu: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: This paper presents the issue of private audit firms growing involvement in auditing public government. It compares the results of a traditional French jurisdictional audit from the Chambre Régionale des Comptes and the results of a private audit of the same local government: Nice Municipality. It aims at questioning the ongoing movement tending, according to the New Public Management ideology, to replace classical audit processes by practices directly inspired by private management.

Keywords: Local government; Audit; Collectivités locales; New Public Management (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646767
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00646767

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