Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain
Abstractthis paper uses the ESR model (Enaction, Selection, Retention) of K.E. Weick  to address the question : how do managers understand messages contained in internal auditing reports ? The research uses the ESR model to examine empirical data extracted by eleven internal auditing missions in Électricité de France. This research proposes three models of internal auditing knowledge and one hypothesis of assimilation concerning management messages.
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Bibliographic InfoArticle provided by revues.org in its journal Revue Finance Contrôle Stratégie.
Volume (Year): 4 (2001)
Issue (Month): 1 (March)
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