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Le Controle Interne Au Travers Des Representations Que S'En Font Les Dirigeants De Groupes Du Cac 40 : Une Etude Exploratoire

  • Bernard Gumb

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Christine Noël Lemaitre

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

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    Cet article explore la notion de contrôle interne au travers d'une analyse lexicale des rapports rédigés par les présidents des groupes cotés du CAC 40. Le législateur français, au contraire de la loi américaine, n'ayant pas recommandé de trame conductrice, la liberté du rédacteur et la diversité de contenu qui en découle sont en elles-mêmes des gages de richesse pour l'analyse. Celle-ci confirme certes des tendances déjà pointées par la littérature (prépondérance de la notion de risque et orientation financière notamment), mais elle met aussi en évidence des liaisons parfois difficiles à interpréter (rôle significatif des thèmes déontologie et éthique, pratique de l'autoévaluation...). Cette analyse basée sur les rapports parus en 2005 est à la fois un prolongement des études antérieures et un point de départ pour des recherches ultérieures.

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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number halshs-00558035.

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    Date of creation: May 2006
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    Handle: RePEc:hal:gemptp:halshs-00558035
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00558035
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