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Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle
[Audits and management control separability to control organization identity]


  • Bonache, Adrien
  • Bessour, M.


Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control.

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  • Bonache, Adrien & Bessour, M., 2009. "Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle
    [Audits and management control separability to control organization identity]
    ," MPRA Paper 12959, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:12959

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    References listed on IDEAS

    1. Kydland, Finn E & Prescott, Edward C, 1977. "Rules Rather Than Discretion: The Inconsistency of Optimal Plans," Journal of Political Economy, University of Chicago Press, vol. 85(3), pages 473-491, June.
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    More about this item


    management control; internal audit; external audit; internal control; environmental economics;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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