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Audit interne et gouvernance d'entreprise : une lecture théorique au sein des entreprises publiques

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  • Ben Boubakary

    (Université de Yaoundé II)

Abstract

Cette étude a pour objectif d'analyser la contribution de l'audit interne à la gouvernance des entreprises publiques (EP). La nature de la problématique de recherche reste originale dans notre contexte. En effet, les travaux de recherches y relatifs sont concentrer essentiellement dans la littérature occidentale. Par ailleurs, la plupart des travaux de recherche qui se sont intéressées à l'étude de l'audit interne n'ont pas tenu compte des facteurs contextuels. Pourtant, ces derniers sont indispensables à l'efficacité de l'audit dans la réalité africaine et camerounaise en particulier. Les principaux objectifs de notre étude tiennent à : 1) examiner les normes et fondamentaux de l'audit interne à travers lesquels les gestionnaires des fonds publics sont mieux disciplinés ; 2) vérifier si les normes internationales en matière d'audit interne sont bien adaptées aux réalités socioculturelles des EP ; 3) analyser la place de l'environnement institutionnel de l'audit interne et la gouvernance des EP ; 4) apprécier l'impact de la régularité des activités de l'audit interne au sein des EP sur leur gouvernance ; 5) étudier l'impact de certains facteurs de contingence tels que la taille, le niveau d'expérience, de qualification ainsi que l'indépendance des organes d'audit interne sur la gouvernance des EP ; 6) mettre en exergue le degré d'impact d'implémentation des recommandations formulées par l'audit interne sur la gouvernance des EP. Pour atteindre ces objectifs, nous avons effectué une revue fouinée de la littérature théorique et empirique. Cette étude présente ainsi les bases de l'explication de la relation existant entre l'audit interne et la gouvernance d'entreprise. Une démarche de vérification empirique s'effectuera ultérieurement.

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  • Ben Boubakary, 2022. "Audit interne et gouvernance d'entreprise : une lecture théorique au sein des entreprises publiques," Working Papers halshs-03705132, HAL.
    • Handle: RePEc:hal:wpaper:halshs-03705132
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03705132
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    Keywords

    Audit interne; Gouvernance; Entreprise publique; Revue théorique Internal audit; Governance; Public company; Theoretical review;
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