Différentiation fonctionnelle de l'audit interne: Une analyse comparée de la distance entre « univers des risques » et « univers d'audit »

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 an analysis of the distance which can appear between the universe of risk and the universe of audit. Our conceptual framework is the social systems' theory developed by Luhmann (1995) according whom our society is functionally differentiated with distinct social sub-systems. This hypothesis has a significant impact on internal audit : being a social subsystem, audit will observe risks differently with its own codes of communication. Our methodology relies upon interviews performed with 32 Chief Audit Executives of listed companies and a comparative analysis (QCA). In our results, we describe how functional differentiation is occurring and provide the main causes of this phenomena.

Keywords: internal audit; audit interne; risque; gouvernance; Analyse Quali-Quantitative Comparée (AQQC); Analyse Quali-Quantitative Comparée (AQQC) Keywords: internal audit; risk; governance; Qualitative Comparative Analysis (QCA) (search for similar items in EconPapers)
Date: 2016-05-16
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Published in Transitions numériques et informations comptables, May 2016, Nantes, France. pp.cd-rom

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