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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

Listed author(s):
  • Ahmed Atef Oussii

    ()

    (DEFI - ESSECT)

  • Neila Taktak Boulila

    (DEFI - ESSECT)

Registered author(s):

    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-01574315/document
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    Paper provided by HAL in its series Post-Print with number hal-01574315.

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    Date of creation: 19 Jan 2017
    Publication status: Published in 11ème Colloque Scientifique International en Finance et Assurance "CSIFA XI" ‘‘L’audit et la transparence financière’’ , Jan 2017, Djerba, Tunisie. 2017, <10.CSIFA.20.01.2017>
    Handle: RePEc:hal:journl:hal-01574315
    DOI: 10.CSIFA.20.01.2017
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01574315
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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