Célérier, Laure
The Establishment of an Internal Auditing Function in the State’s Central Administration and the Possible Renewal of the Inspection and Bodies Services
- 2015.
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In June 2011, a decree and a circular of the Prime Minister launched the establishment of an internal audit function within the State central administration, in order to renew the modalities of control and to conform them to the professional norms of the internal audit. The application of this reform regards the inspection services (Inspectorates) of all the ministries. Their practices are homogenized. The effects of the reform rely not only on the interpretation of the internal audit function which will prevail in the public administration, but also on the mere acceptance of the audit and of the reform itself in a context which is not entirely favorable to them.