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Révélation de faits délictueux et formation à l'éthique : perception des auditeurs

Abstract : The purpose of this study is to understand whether ethics training enables the auditor to solve the ethical dilemmas he faces in the context of his obligation to disclose offences. The results of a qualitative study based on ten interviews with experienced auditors of different sized firms show that auditors are regularly confronted with dilemmas that oppose the moral intensity of the problem, the relationship with the client and the significance of the facts with the rules of the profession. Training helps the auditor identify the dilemma and make a judgment. On the other hand, it is mainly field training, peer discussions and experience that allow him to make a decision.
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Submitted on : Monday, October 29, 2018 - 3:54:53 PM
Last modification on : Friday, May 7, 2021 - 12:16:02 PM
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  • HAL Id : hal-01907886, version 1



Christelle Chaplais. Révélation de faits délictueux et formation à l'éthique : perception des auditeurs. Transitions numériques et informations comptables, May 2018, Nantes, France. ⟨hal-01907886⟩



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