Risquer la norme : la force de l’audit

Despite being rooted in the business world, internal audits also constitute an effective risk management tool in chains of command. The auditor’s actions are often misunderstood; they are in fact geared towards supporting the auditee and the group as a whole. The auditor’s job extends much further t...

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Библиографические подробности
Главный автор: Lacroix, Gaël
Формат: Article ou chapitre numérique
Язык:Français
Опубликовано: 2024
Online-ссылка:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM
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Итог:Despite being rooted in the business world, internal audits also constitute an effective risk management tool in chains of command. The auditor’s actions are often misunderstood; they are in fact geared towards supporting the auditee and the group as a whole. The auditor’s job extends much further than simply measuring how much an organisation has strayed from a given norm; they must assess whether said norm is adapted to the social construct of the system they are examining – a system to which they, as an internal auditor, also belong.