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Audit public, audit privé

  • Damien Bo

    ()

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis)

  • Philippe Luu

    ()

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis)

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    This paper presents the issue of private audit firms growing involvement in auditing public government. It compares the results of a traditional French jurisdictional audit from the Chambre Régionale des Comptes and the results of a private audit of the same local government: Nice Municipality. It aims at questioning the ongoing movement tending, according to the New Public Management ideology, to replace classical audit processes by practices directly inspired by private management.

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    File URL: https://hal.archives-ouvertes.fr/hal-00646767/document
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    Paper provided by HAL in its series Post-Print with number hal-00646767.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00646767
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646767
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Yuri Biondi & Arnaldo Canziani & Thierry Kirat, 2007. "The Firm as an Entity: Implications for Economics, Accounting, and the Law," Post-Print halshs-00203355, HAL.
    2. David Huron, 1998. "Le management public local au regard de la spécificité territoriale française," Post-Print hal-00493551, HAL.
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