La contribution de l’auditeur interne à l’entreprise risk management : résultats d’une étude exploratoire (notice n° 843977)
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| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143141.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hazami-Ammar, Sourour |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La contribution de l’auditeur interne à l’entreprise risk management : résultats d’une étude exploratoire |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 86 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ce papier explore dans quelles mesures l’auditeur interne peut-il contribuer à l’Enterprise Risk Management. Les responsables de cette fonction abordent les facteurs motivant et inhibant la portée de cette contribution. Ils évoquent que même si un changement a été perçu au niveau du rôle de l’auditeur interne en rapport avec l’ERM, son incompétence, non-indépendance et non-intégration du risque de fraude peuvent freiner l’efficacité de son intervention. Une prémisse se manifeste selon laquelle un changement important doit se produire dans les finalités de l’audit interne au cours des cinq prochaines années. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper explores how the internal auditor can contribute to the Enterprise Risk Management. The managers of this function address the factors that motivate and inhibit the scope of this contribution. They point out that even if a change has been perceived in the role of the internal auditor in relation to the ERM, his incompetence, non-independence and non-integration of the fraud risk may hinder the effectiveness of his intervention. A premise is that a major change must occur in the purposes of internal audit over the next five years. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Este documento explora cómo el auditor interno puede contribuir a la Gestión de riesgos empresariales. Los gerentes de esta función abordan los factores motivadores e inhibidores de esta contribución. Señalan que aunque ha habido un cambio en el rol del auditor interno en relación con el MTC, su incompetencia, no independencia y la no integración del riesgo de fraude pueden obstaculizar la efectividad de su intervención. Una premisa es que debe producirse un cambio significativo a los fines de la auditoría interna durante los próximos cinco años. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | approche par les risques |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur ajoutée |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditeur interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risk-based approach |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | value-added |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | iinternal auditor |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 127 | 4 | 2019-02-11 | p. 107-133 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2018-4-page-107?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2018-4-page-107?lang=fr&redirect-ssocas=7080</a> |
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