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Stratégie d'audit et l'apport cognitif de l'auditeur

Author

Listed:
  • Assawer Elaoud

    (Université de Sfax - University of Sfax)

  • Anis Jarboui

Abstract

By studying the auditor thoughts, this research aims to gain a better understanding of how the process audit whither the focus on forward thinking and strategic approach. There are few methods to assist the auditor in making its provisional audit strategy more explicit. Using the technique of cognitive mapping makes it possible to capture the mind of the auditor and allows the representation of their ideas in the form of a concept network. This method consists of three phases such as the identification of variables, description of the relationship between variables and identifying the key variables with the MIMAC software (Crusaders Impacts Matrix-Multiplication Applied to a ranking).

Suggested Citation

  • Assawer Elaoud & Anis Jarboui, 2016. "Stratégie d'audit et l'apport cognitif de l'auditeur," Post-Print hal-01900624, HAL.
    • Handle: RePEc:hal:journl:hal-01900624
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900624
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