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

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.
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Submitted on : Monday, October 29, 2018 - 12:32:54 PM
Last modification on : Friday, April 29, 2022 - 10:12:50 AM
Long-term archiving on: : Wednesday, January 30, 2019 - 2:54:47 PM

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  • HAL Id : hal-01907643, version 1

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Coskun Cakar, Frédéric Gautier. Différentiation fonctionnelle de l'audit interne : Une analyse comparée de la distance entre « univers des risques » et « univers d'audit ». Transitions numériques et informations comptables, May 2016, Nantes, France. pp.cd-rom. ⟨hal-01907643⟩

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