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La normalisation du contrôle interne : esquisse des conséquences organisationnelles de la loi de sécurité financière

Author

Listed:
  • Laurent Cappelletti

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

La Loi de Sécurité Financière du 1 août 2003, qui s'inscrit dans la continuité de loi américaine Sarbanes- Oxley, a pour objectif de rétablir la confiance des investisseurs dans la fiabilité et la transparence de l'information financière. L'article étudie les conséquences organisationnelles prévisibles de cet loi sur le contrôle interne, et la normalisation de son évaluation et de sa documentation. Pour cela, l'article mobilise un cadre théorique et une étude de terrain consistant en 17 missions d'évaluation du contrôle interne.

Suggested Citation

  • Laurent Cappelletti, 2004. "La normalisation du contrôle interne : esquisse des conséquences organisationnelles de la loi de sécurité financière," Post-Print halshs-00592976, HAL.
    • Handle: RePEc:hal:journl:halshs-00592976
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592976
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    File URL: https://shs.hal.science/halshs-00592976/document
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    Cited by:

    1. Kadouamaï Souleymanou, 2018. "Du népotisme au mécanisme de contrôle interne informel dans les PME familiales en Afrique," Post-Print hal-01907913, HAL.

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