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Vers une institutionnalisation de la fonction contrôle interne ?

Author

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  • Laurent Cappelletti

Abstract

Organizational and Human Consequences of Internal Control Standardization The law of financial security of august 2003 stems from the US Sarbanes-Oxley Act of july 2002. It aims at restoring the trust of investors on financial statements. The paper analyses the organisational and human consequences of this law for internal control and its standardization. To sustain its purposes, the paper presents the case study of the application of the Law in a firm of 800 people.

Suggested Citation

  • Laurent Cappelletti, 2006. "Vers une institutionnalisation de la fonction contrôle interne ?," ACCRA, Association francophone de comptabilité, vol. 12(1), pages 27-43.
    • Handle: RePEc:cai:accafc:cca_121_0027
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    Cited by:

    1. Azzeddine ALLIOUI & Omar AOUDI, 2023. "Cultural Paradoxes in Financial and Control Management of Family SMEs: Agenda for Future Research in the Emerging Moroccan Context," RAIS Journal for Social Sciences, Research Association for Interdisciplinary Studies, vol. 7(1), pages 61-74, June.

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