000			01601cam a2200253 4500500
005			20250121115029.0
041			_afre
042			_adc
100	1	0	_aHrichi, Yosr _eauthor
245	0	0	_aInvolvement of the internal auditor in the risk management process: A Comparative and exploratory study between France and Tunisia
260			_c2023.
500			_a4
520			_aThe 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.
690			_aFrance
690			_ainternal audit
690			_aTunisia
690			_arisk management
690			_aFrance
690			_ainternal audit
690			_aTunisia
690			_arisk management
786	0		_nRecherches en Sciences de Gestion | o 154 | 1 | 2023-03-06 | p. 103-126 | 2259-6372
856	4	1	_uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-1-page-103?lang=en&redirect-ssocas=7080
999			_c548016 _d548016