Stratégie d'audit et l'apport cognitif de l'auditeur

Assawer Elaoud () and Anis Jarboui
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Assawer Elaoud: Université de Sfax - University of Sfax

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Abstract: By studying the auditor thoughts, this research aims to gain a better understanding of how the process audit whither the focus on forward thinking and strategic approach. There are few methods to assist the auditor in making its provisional audit strategy more explicit. Using the technique of cognitive mapping makes it possible to capture the mind of the auditor and allows the representation of their ideas in the form of a concept network. This method consists of three phases such as the identification of variables, description of the relationship between variables and identifying the key variables with the MIMAC software (Crusaders Impacts Matrix-Multiplication Applied to a ranking).

Keywords: audit process; Strategic Prospective; Cognitive Approach; Cognitive mapping; Démarche d’audit; Prospectif stratégique; Approche cognitive; Cartographie cognitive (search for similar items in EconPapers)
Date: 2016-05-19
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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