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Audit public, audit privé

Author

Listed:
  • Damien Bo

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Philippe Luu

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

This paper presents the issue of private audit firms growing involvement in auditing public government. It compares the results of a traditional French jurisdictional audit from the Chambre Régionale des Comptes and the results of a private audit of the same local government: Nice Municipality. It aims at questioning the ongoing movement tending, according to the New Public Management ideology, to replace classical audit processes by practices directly inspired by private management.

Suggested Citation

  • Damien Bo & Philippe Luu, 2011. "Audit public, audit privé," Post-Print hal-00646767, HAL.
    • Handle: RePEc:hal:journl:hal-00646767
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646767
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    File URL: https://hal.science/hal-00646767/document
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    References listed on IDEAS

    as
    1. David Carassus & Georges Gregorio, 2003. "Gouvernance et audit externe légal : une approche historique comparée à travers l'obligation de reddition des comptes," Post-Print hal-03083150, HAL.
    2. Yuri Biondi & Arnaldo Canziani & Thierry Kirat, 2007. "The Firm as an Entity: Implications for Economics, Accounting, and the Law," Post-Print halshs-00203355, HAL.
    3. Yvon Pesqueux, 2007. "Gouvernance et privatisation," Post-Print hal-00479996, HAL.
    4. David Huron, 1998. "Le management public local au regard de la spécificité territoriale française," Post-Print hal-00493551, HAL.
    5. David Huron & Jacques Spindler, 1998. "Le management public local," Post-Print hal-00493544, HAL.
    Full references (including those not matched with items on IDEAS)

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