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L'effet "Janus" du contrôle interne ou l'interaction de ses aspects formels et informels

Author

Listed:
  • Tawhid Chtioui

    (EM - EMLyon Business School)

  • Stéphanie Thiéry

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

L'objectif de cet article est de montrer, à travers une revue exhaustive de la littérature sur le sujet, que maîtriser une organisation ne peut se limiter aux aspects formels du contrôle (hard controls) et que les aspects informels (soft controls) sont à la fois délicats à définir et complémentaires pour couvrir au mieux les risques. La première partie de cet article est consacrée à la définition et à la mise en place, parfois inflationniste, de strates de contrôles formels, ainsi qu'aux problèmes liés à l'ajout successif de ces réglementations. La seconde partie tente de définir ou, du moins, d'approcher, les aspects des contrôles informels, afin d'aboutir, dans une dernière partie, à la question de la nature de l'interaction entre les deux aspects du contrôle interne.

Suggested Citation

  • Tawhid Chtioui & Stéphanie Thiéry, 2018. "L'effet "Janus" du contrôle interne ou l'interaction de ses aspects formels et informels," Post-Print hal-01992668, HAL.
    • Handle: RePEc:hal:journl:hal-01992668
    DOI: 10.3917/rsg.289.0091
    as

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