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Audit public, audit privé

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Author Info

  • Damien Bo

    ()
    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université de Nice Sophia-Antipolis)

  • Philippe Luu

    ()
    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université de Nice Sophia-Antipolis)

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    Abstract

    Cet article présente la question du développement de l'audit externe des collectivités publiques par les cabinets privés. Il s'attache à comparer les résultats obtenus par un audit juridictionnel classique de la Chambre Régionale des Comptes et ceux obtenus par un audit mené par un cabinet privé sur la même collectivité locale : la Ville de Nice. Il s'agit de s'interroger sur l'apport d'un mouvement qui suit les réformes de type New Public Management et qui tend à remplacer le contrôle juridictionnel classique par des outils directement issus du privé.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/64/67/67/PDF/BO.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00646767.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646767

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646767/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Audit ; Collectivités locales ; New Public Management;

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    1. David Huron, 1998. "Le management public local au regard de la spécificité territoriale française," Post-Print hal-00493551, HAL.
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