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La maîtrise du risque de fraude par des mécanismes informels. Le cas d'une PME familiale

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  • Cindy Zawadzki

Abstract

The fraud is a subject of major concern in companies. Internal control systems are set up to limit the risks of errors or frauds. We analyze the case of the company Alpha mode and show the presence of a singular internal control. Thanks to Committee Of Sponsoring Organizations of the Treadway Commission (COSO), we analyze the spread of this particular control during the development of the company and how it insures the constant growth of the company.

Suggested Citation

  • Cindy Zawadzki, 2013. "La maîtrise du risque de fraude par des mécanismes informels. Le cas d'une PME familiale," Revue française de gestion, Lavoisier, vol. 0(2), pages 117-131.
    • Handle: RePEc:cai:rfglav:rfg_231_0117
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    Cited by:

    1. Emmanuel Laffort & Nicolas Dufour, 2021. "Prise en compte de la fraude dans les organisations : comment libérer la parole ?," Post-Print hal-03336041, HAL.
    2. M M'Bark Ouashil & Said Ouhadi, 2019. "Internal control in front of the emergence of new forms of risks: the case of fraud [Le contrôle interne face à l'émergence de nouvelles formes des risques : cas de la fraude]," Post-Print hal-02185863, HAL.

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