Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle
[Audits and management control separability to control organization identity]
AbstractObjective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 12959.
Date of creation: 22 Jan 2009
Date of revision:
management control; internal audit; external audit; internal control; environmental economics;
Find related papers by JEL classification:
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
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- Kydland, Finn E & Prescott, Edward C, 1977. "Rules Rather Than Discretion: The Inconsistency of Optimal Plans," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 85(3), pages 473-91, June.
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