Comment apprécier la compétence d’un auditeur interne ? L’opinion des membres du comité d’audit

Roussy, Mélanie

doi:10.7202/1013774ar

Cited by 8 publications

(20 citation statements)

References 30 publications

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“…The findings of Roussy (2012) are consistent with those of Everett and Tremblay (2014), who sought to identify the crucial virtues that motivate "Cynthia Cooper" (WorldCom's ex-vice president) to behave ethically and to report fraud committed by her bosses. The examination of Cooper's autobiography permitted the authors to conclude that her ethical behavior was based on her courage and resilience in the face of threats.…”

Section: Internal Auditors' Moral Courage and Fraud Reportingsupporting

confidence: 79%

“…The findings emerging from the exploratory study of Roussy () provide a support for these views. Roussy () reports that 14 members of an audit committee working in organizations of the Quebec public sector believe that courage is an essential value that internal auditors must have to discuss sensitive issues.…”

Section: Research Background and Relevant Literaturementioning

confidence: 80%

“…The findings emerging from the exploratory study of Roussy (2012) provide a support for these views. Roussy (2012) reports that 14 members of an audit committee working in organizations of the Quebec public sector believe that courage is an essential value that internal auditors must have to discuss sensitive issues. Accordingly, the audit committee members expect that the internal auditors behave courageously to describe things as they are and thus to permit them to trust their work and the content of the audit reports.…”

Section: Internal Auditors' Moral Courage and Fraud Reportingmentioning

confidence: 99%

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Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage

et al. 2018

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This study investigates the effect of positive states, perceived supervisor support and independence of internal audit function on internal auditors' moral courage. Although extensive research has suggested that risk of feared consequences is the major cause that inhibits internal auditors from reporting managerial fraud, there has been little empirical investigation into the way of fostering internal auditors' moral courage to speak up. This study used a survey of 146 internal auditors in Tunisia. The partial least squares–structural equation model was used to test our hypotheses. The results indicate that self‐efficacy, resilience, perceived supervisor support and the independence of internal audit function have a positive effect on the internal auditors' moral courage; however, state hope does not show a significant link. Additionally, we find that women experience higher levels of moral courage than men do.

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Section: Internal Auditors' Moral Courage and Fraud Reportingsupporting

confidence: 79%

Section: Research Background and Relevant Literaturementioning

confidence: 80%

Section: Internal Auditors' Moral Courage and Fraud Reportingmentioning

confidence: 99%

See 1 more Smart Citation

Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage

et al. 2018

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“…She conducts semi-structured interviews with fourteen members of audit committees working in Quebec's public sector. Roussy (2012) finds that members of the audit committee nourish many expectations concerning internal auditors and that they usually have a clear idea of what a competent internal auditor is. She identifies the skills and values expected in an internal auditor when considering the appropriate role of the internal audit function.…”

Section: Figure 1 Thorne's Integrated Model Of Ethical Decision Makingmentioning

confidence: 99%

Audit committee – internal audit interaction and moral courage

Khelil

Hussainey

Noubbigh

2016

MAJ

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We aim to offer empirical evidence about the effect of the interaction between the audit committee and internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Methodology: We follow a mixed approach. In a first stage, we sent questionnaires to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of our analysis, we performed, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies. Findings: We find that the existence of private access to the audit committee has a positive effect on the moral courage of the CAE. The number of meetings between the audit committee and the CAE, the examination of internal audit programs and results together with the contribution of the audit committee to the appointment and dismissal of the CAE do not show a significant link with the moral courage of the CAE. We also find an insignificant relationship between the audit committee's examination of interaction between management and the IAF and the moral courage of the CAE. Originality: To the best of our knowledge, we fill one of the major research gaps in the auditing literature by demonstrating the critical role of audit committee-internal audit interaction in promoting the CAE's moral courage to behave ethically.

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“…Gigerenzer et al 2010;Hollands and Lipkus 1999). Though facts play an important role, we have to bear in mind that communication is more than transmitting facts (Luhmann 1986;Roussy 2012 in relation to internal audits, Simon and Weber 2004, 91-97 in relation to systemic therapy).…”

Section: Unpicking the Paradox Of Risk Communicationmentioning

confidence: 99%

Risk Communication from an Audit Team to Its Client

Haferkorn¹

2018

Risk Communication for the Future

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The article discusses the paradoxical foundation of a risk decision and the challenges the paradox puts on the management of risk communication. The exploration is done from a social systems theory perspective; a theory that provides a comprehensive theoretical framework for social systems and their communication processes and addresses the complexity, risk and conflicts of interests (Section 'Systemic Audit: Widening the Perspective of Traditional Audit Approaches'). From this theoretical setting, the conclusion is derived that a statement about an organization's risk cannot be proven as a 'true' statement and that a receiver of an audit report (the client) will always have good reasons to question an audit team's risk communication (Section 'The Paradoxical Foundation of a Risk Decision and Associated Challenges for Risk Communication Illustrated by the Example of an Audit Finding'). The article gives some hints on how an audit team can deal with clients' needs by incorporating their requirements in its audit process, using concepts and tools from family therapy, brief therapy and systemic counselling (Section 'Unpicking the Paradox of Risk Communication').

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Comment apprécier la compétence d’un auditeur interne ? L’opinion des membres du comité d’audit

Cited by 8 publications

References 30 publications

Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage

Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage

Audit committee – internal audit interaction and moral courage

Risk Communication from an Audit Team to Its Client

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