4

The purpose of this paper is to analyze the involvement of internal auditors in the risk management process. As a result, a comparative exploratory study inspired by the grounded theory was highlighted based on twenty semi-structured interviews addressed to Tunisian and French internal auditors operating in listed companies. The results show that the involvement of the internal auditor in risk management depends on the governance structure, the organizational culture of the auditors and the evolution of the audit profession in each country. The interest of this paper is therefore to explore the intervention of internal audit in risks in an emerging context on the one hand and in a more developed context on the other hand in order to draw up a typology of interventions.