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Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain

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  • David Autissier

    () (ESA, Université de Paris 12)

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    Abstract

    this paper uses the ESR model (Enaction, Selection, Retention) of K.E. Weick [1979] 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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    File URL: http://leg2.u-bourgogne.fr/rev/041030.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 4 (2001)
    Issue (Month): 1 (March)
    Pages: 5-30

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    Handle: RePEc:dij:revfcs:v:4:y:2001:i:q1:p:5-30

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    Related research

    Keywords: auditing; Weick; knowledge; behavior; qualitative research.;

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