Proposition d'une métrique de la qualité de l'audit : expérimentation dans le cadre des relations d'agences internes
type: Dataset
description: The recent reports of inefficiency of the internal and external audits comfort the idea, as well in the experts as the academicians, to redefine the evaluation rules of their respective roles. The traditional approach of the audit quality leads to an incapacity to evaluate the relevance of undertaken audit tasks. Our purpose is to measuring the audit tasks adequacy to the risk zones of the company. The principal objective of this study is to develop measurement scales of internal and external audit tasks allowing the experimentation of this new evaluation approach. By limiting to audit tasks in the control of internal agency conflicts, the design and the validation of the scales of measurement are carried out within the framework of an experimental protocol according to the Churchill paradigm. Articulating quantitative phases based on two questionnaires of research (141 guarantors) and the qualitative phases (discussions with the experts of the audit), this step showed the reliability and the validity of the majority of the scales obtained.
issued: 2026-05-15T12:37:16.862549
language: fr
modified: 2026-05-15T12:37:16.862554
contact point: Organization
  fn: CCSD
keyword: audit-externe
keyword: audit-interne
keyword: audit-quality
keyword: external-audit
keyword: infoeu-reposemanticsarticle
keyword: internal-audit
keyword: journal-articles
keyword: qualite-daudit
keyword: shsgestionhumanities-and-social-sciencesbusiness-administration
landing page: 1262-2788

Proposition d'une métrique de la qualité de l'audit : expérimentation dans le cadre des relations d'agences internes
type: Distribution
format: HTML
issued: 2026-05-15T12:37:16.892756
modified: 2026-05-15T12:37:16.837557
access URL: https://hal.science/hal-00771083

test_moissonnage_selune
type: Agent