IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_121_0027.html
   My bibliography  Save this article

Vers une institutionnalisation de la fonction contrôle interne ?

Author

Listed:
  • Laurent Cappelletti

Abstract

Organizational and Human Consequences of Internal Control Standardization The law of financial security of august 2003 stems from the US Sarbanes-Oxley Act of july 2002. It aims at restoring the trust of investors on financial statements. The paper analyses the organisational and human consequences of this law for internal control and its standardization. To sustain its purposes, the paper presents the case study of the application of the Law in a firm of 800 people.

Suggested Citation

  • Laurent Cappelletti, 2006. "Vers une institutionnalisation de la fonction contrôle interne ?," ACCRA, Association francophone de comptabilité, vol. 12(1), pages 27-43.
    • Handle: RePEc:cai:accafc:cca_121_0027
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_121_0027
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2006-1-page-27.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Azzeddine ALLIOUI & Omar AOUDI, 2023. "Cultural Paradoxes in Financial and Control Management of Family SMEs: Agenda for Future Research in the Emerging Moroccan Context," RAIS Journal for Social Sciences, Research Association for Interdisciplinary Studies, vol. 7(1), pages 61-74, June.
    2. Laurent Spang, 2024. "The evolution of the management control package (MCP) of a Caisse primaire d’assurance maladie (CPAM) over an extended period: Toward strategic alignment [L’évolution du package de systèmes de cont," Post-Print hal-04720336, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_121_0027. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.