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Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?


  • Thierry Bergès

    (Chercheur indépendant)


L'article est une étude exploratoire sur l'introduction des nouvelles technologies de l'information et de la communication en audit financier. Après qu'aient été rappelées les composantes technologiques de l'audit, sont examinées les implications des NTIC dans différents domaines (cognitif/social, éthique/sociétal)

Suggested Citation

  • Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
  • Handle: RePEc:hal:journl:halshs-00584435
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    References listed on IDEAS

    1. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    2. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    3. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    4. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    5. repec:dau:papers:123456789/1863 is not listed on IDEAS
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