Comment rendre les risques « auditables » ? Une analyse des approches des directeurs d'audit des grandes entreprises françaises

Coskun Cakar () and Frédéric Gautier
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Coskun Cakar: LAB IAE Paris - Sorbonne - IAE Paris - Sorbonne Business School, LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Frédéric Gautier: CERAPS - Centre d'Etudes et de Recherches Administratives, Politiques et Sociales - UMR 8026 - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: International Institute of Auditor's (IIA) professional standards provide authoritative and normative guidance to internal auditors who must apply a risk based approach. This research provides a qualitative analysis of how audit departments plan their activities in consistency with organizations' risks. Our conceptual framework is the society of audit of Power who developed the idea that audit is an active process of making things auditable. Our methodology relies upon individual interviews performed with 32 Chief Audit Executives of listed companies and a focus group session. Our results are twofold. First, we demonstrate a gap between the universe of risks and the universe of audit. Second, we provide a detailed description of how auditors are then addressing and making risks auditable.

Keywords: internal audit; risk; auditability; internal control; governance; audit interne; risque; auditabilité; contrôle interne; gouvernance (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907515
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907515

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