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Quality of public organization auditing arrangement and control in Benin
[Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]

Author

Listed:
  • Jean-Noël Chauvey
  • Maxime José Chanhoun
  • Sena John Ahyee

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

This research is an attempt to assess the quality of the arrangement of the public organizations auditing in Benin, regarding the challenges in this field. Indeed, the frequent changes in this auditing arrangement raise questions about its quality. Our research is theoretically grounded in DeAngelo (1981) contribution that analyzed auditing quality in terms of auditor competences and auditor independence. Through a survey with auditors in public administrations (103 respondants), we collected then some data related to auditors comptences and independence. These data show that globally beninese auditors seem to be competent and independent. Beyond, based on these results, it is important now to research on some other factors that impact the quality of public organizations auditing.

Suggested Citation

  • Jean-Noël Chauvey & Maxime José Chanhoun & Sena John Ahyee, 2017. "Quality of public organization auditing arrangement and control in Benin [Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]," Post-Print hal-01907571, HAL.
    • Handle: RePEc:hal:journl:hal-01907571
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907571
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Audit; Public Organizations; Compentence; Independence; Structures publiques; Compétence; Indépendance;
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