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Différentiation fonctionnelle de l'audit interne : Une analyse comparée de la distance entre « univers des risques » et « univers d'audit »

Author

Listed:
  • Coskun Cakar

    (LAB IAE Paris - Sorbonne - IAE Paris - Sorbonne Business School, LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Frédéric Gautier

    (CERAPS - Centre d'Etudes et de Recherches Administratives, Politiques et Sociales - UMR 8026 - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

International Institute of Auditor's (IIA) professional standards provide authoritative and normative guidance to internal auditors who must apply a risk based approach. This research provides an analysis of the distance which can appear between the universe of risk and the universe of audit. Our conceptual framework is the social systems' theory developed by Luhmann (1995) according whom our society is functionally differentiated with distinct social sub-systems. This hypothesis has a significant impact on internal audit : being a social subsystem, audit will observe risks differently with its own codes of communication. Our methodology relies upon interviews performed with 32 Chief Audit Executives of listed companies and a comparative analysis (QCA). In our results, we describe how functional differentiation is occurring and provide the main causes of this phenomena.

Suggested Citation

  • Coskun Cakar & Frédéric Gautier, 2016. "Différentiation fonctionnelle de l'audit interne : Une analyse comparée de la distance entre « univers des risques » et « univers d'audit »," Post-Print hal-01907643, HAL.
    • Handle: RePEc:hal:journl:hal-01907643
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907643
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