Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle

Audits and management control separability to control organization identity

Adrien Bonache and M. Bessour

MPRA Paper from University Library of Munich, Germany

Abstract: Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control.

Keywords: management control; internal audit; external audit; internal control; environmental economics (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2009-01-22
New Economics Papers: this item is included in nep-acc
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/12959/1/MPRA_paper_12959.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:12959

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().