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Nature des changements produits par une mission d'audit interne

Author

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  • David Autissier

Abstract

What are organizational changes in the internal auditing mission ? From sociological and managerial researchs, change is defined as a move between two points. Change has been described by four dimensions. The research has tested these dimensions against the empirical data extracted by ten internal auditing missions in Électricité de France. This research proposes three models of internal auditing change and one hypothesis of definition about organizational change.

Suggested Citation

  • David Autissier, 2001. "Nature des changements produits par une mission d'audit interne," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 87-103.
    • Handle: RePEc:cai:accafc:cca_072_0087
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    Cited by:

    1. Annelise Couleau-Dupont & Samira Demaria, 2009. "Le processus de changement comptable normatif : une analyse des pratiques organisationnelles," Post-Print halshs-00459145, HAL.

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