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Conference papers

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

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.
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Submitted on : Monday, October 29, 2018 - 11:10:02 AM
Last modification on : Friday, April 29, 2022 - 10:12:50 AM
Long-term archiving on: : Wednesday, January 30, 2019 - 1:49:06 PM

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  • HAL Id : hal-01907515, version 1

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Coskun Cakar, Frédéric Gautier. Comment rendre les risques « auditables » ? Une analyse des approches des directeurs d'audit des grandes entreprises françaises.. Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom. ⟨hal-01907515⟩

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