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L’impact des interactions formelles et informelles entre la fonction d’audit interne et le comité d’audit sur la mise en œuvre des recommandations du rapport d’audit interne

Author

Listed:
  • Ahmed Atef Oussii

    (DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis)

  • Neila Taktak Boulila

    (DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis)

Abstract

L'objectif de ce papier est d'analyser l'impact de ces interactions formelles et informelles entre la fonction d'audit interne et le comité d'audit sur la mise en œuvre des recommandations du rapport d'audit interne. Les tests portent sur 159 observations parmi les entreprises tunisiennes cotées (période 2013-2015). Les analyses multivariées montrent que la mise en œuvre des recommandations du rapport d'audit interne augmente avec l'ampleur de plusieurs formes d'interactions formelles et informelles entre le comité d'audit et la fonction d'audit interne.

Suggested Citation

  • Ahmed Atef Oussii & Neila Taktak Boulila, 2017. "L’impact des interactions formelles et informelles entre la fonction d’audit interne et le comité d’audit sur la mise en œuvre des recommandations du rapport d’audit interne," Post-Print hal-01574315, HAL.
    • Handle: RePEc:hal:journl:hal-01574315
    DOI: 10.CSIFA.20.01.2017
    Note: View the original document on HAL open archive server: https://hal.science/hal-01574315
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    Keywords

    Audit interne; comité d’audit; interactions formelles; échanges informelles; rapport d’audit interne.;
    All these keywords.

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