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Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?

Abstract : The objective of this work is to contribute to the understanding of the functioning of audit committees and the internal audit. This research is based on three empirical studies that are independent in terms of theory and methodology, but which jointly aim to show how control is characterized in audit committees and internal audit departments. The first study aims to explore the way in which the audit committee exercises its control during meetings using a qualitative approach and by soliciting the theoretical field of the ethical work climate. In order to examine the type of ethical work climate perceived during audit committee meetings, four data collection methods are being implemented. The second study focuses on identifying the determinants of internal audit quality. Based on the aggregation of variables identified in the literature, three original indices are constructed: human capital, governance of the internal audit department, and internal auditors’ communication. The study consists of capturing the explanatory role of these three factors on the internal audit quality operationalized by the use of and compliance with the internal auditing standards of the Institute of Internal Auditors (IIA). The empirical work is carried out using a quantitative approach and the model presented in the study is based on an econometric approach. The empirical material is derived from data obtained from the IIA’s Common Body of Knowledge (CBOK 2015) database. The third study also examines the internal audit function but goes beyond the notion of the expected quality of audit standards by looking at the notion of innovation. Thus, the objective of the study is to identify sources of knowledge leading to innovation within internal audit departments. Also using the CBOK database, this work attempts to identify how internal audit teams innovate through their internal research capabilities and the different sources of internal and external knowledge they can absorb. The results of each of the studies show how the informal practices implemented within audit committees and internal audit departments, alongside regulatory requirements and professional standards, contribute to the effective functioning of these two governance mechanisms.
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Submitted on : Monday, September 6, 2021 - 4:09:32 PM
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  • HAL Id : tel-03335937, version 1


Marion Tellechea. Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?. Gestion et management. Université de Lorraine, 2021. Français. ⟨NNT : 2021LORR0106⟩. ⟨tel-03335937⟩



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