Evolution de la norme du contrôle interne dans le contexte public local

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Evolution de la norme du contrôle interne dans le contexte public local

Author Info

Julien Batac (Université de Bordeaux IV)
David Carassus () (Université de Pau)
Christophe Maurel (Université du Maine)

Abstract

(VF)Le contrôle interne public local connaît depuis quelques années une évolution tant conceptuelle que pratique. Notamment, il opère un transfert d’une logique de vérification et de surveillance, centrée sur les moyens prévus et consommés, vers une logique de maîtrise et d’évaluation des politiques publiques locales, aussi focalisée sur les objectifs, résultats et effets des actions engagées. À l’issue d’une synthèse théorique et pratique des modes de contrôle interne dans les collectivités locales, cet article propose une étude empirique auprès d’un ensemble de villes de plus de 20 000 habitants, vérifiant ces évolutions normatives concernant le contrôle interne public local.(VA)Internal control systems of municipal administrations have encountered an evolution regarding relevant terminology, concepts and practices for the past few years. In particular, there is a change from a logic of monitoring the utilization of means and resources to a logic of controlling and evaluating local public policies, focused on objectives, results and the effects of the committed actions. After a theoretical and practical synthesis of different modes of internal control in local communities, this article presents an empirical study of French cities of more than 20.000 inhabitants confirming the normative evolutions affecting the internal control of municipal administrations.

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Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 12 (2009)
Issue (Month): 1 (March)
Pages: 155-180
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Handle: RePEc:dij:revfcs:v:12:y:2009:i:q1:p:155-180.

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Find related papers by JEL classification:
H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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