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

Bonache, Adrien and Bessour, M. (2009): Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle.

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.

• Item Type: MPRA Paper
• English Title: Audits and management control separability to control organization identity.
• Language: French
• Keywords: management control, internal audit, external audit, internal control, environmental economics
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing

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