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L'éthique des auditeurs

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  • Olivier Charpateau

    ()
    (DRM MOST - Université Paris IX - Paris Dauphine)

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    Abstract

    l'audit est devenu, au cours des vingt dernières années, un outil de pilotage interne ou externe largement diffusé dans les organisations, privées, publiques, marchandes ou non. Au delà des techniques et méthodes d'audit, la question du comportement de l'auditeur a émergé. Il est apparu opportun de se demander comment l'éthique de l'auditeur interagit sur la qualité de l'audit mais aussi comment elle s'articule avec l'organisation qui emploie l'auditeur. Les auditeurs ne peuvent en effet isoler leurs valeurs personnelles de la pratique du métier. Ils peuvent donc interpréter les situations d'audit selon leur propre sensibilité. Par ailleurs, les cabinets d'audit ont des contraintes financières et organisationnelles les amenant à rechercher le meilleur rapport profit/qualité produite. A cette fin, ils utilisent la déontologie comme une moyen d'autocontrôle. Mais l'éthique de l'auditeur se révèle peut sensible à cet outil. En outre, en fonction des spécialisations de l'auditeur (légal, normatif, interne...), la sensibilité au contexte varie fortement.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00680321.

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    Date of creation: 2012
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    Publication status: Published, Encyclopédie des ressources humaines, Vuibert (Ed.), 2012, 14
    Handle: RePEc:hal:journl:halshs-00680321

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00680321
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: éthique; auditeur; contexte; processus de décision.;

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