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Audit public, audit privé

Author

Listed:
  • Damien Bo

    () (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - UCA - Université Côte d'Azur)

  • Philippe Luu

    () (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - UCA - Université Côte d'Azur)

Abstract

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.

Suggested Citation

  • Damien Bo & Philippe Luu, 2011. "Audit public, audit privé," Post-Print hal-00646767, HAL.
  • Handle: RePEc:hal:journl:hal-00646767
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646767
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    File URL: https://hal.archives-ouvertes.fr/hal-00646767/document
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    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Local government; Audit; Collectivités locales; New Public Management;

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