La position du commissaire face à une fraude dans la société

Abstract

This document is a summary of our research thesis. This work, based on a qualitative study, focuses on clarifying the position of the external auditor when facing fraud and his role in preventing and detecting it. Fraud is a reality that many companies often face and struggle with managing its circumstances. Although fraud can be committed for or against the company, we are more interested in cases of fraud committed in companies by internal persons. At this point, several questions are raised: How important is the risk of fraud to the external auditor? Is fraud detection and prevention part of the auditor's responsibility? What type of fraud could engage the responsibility of the auditor? How should the auditor react to the fraud detected? These are the questions we attempted to answer through this work. We also had recourse to interviews with auditors to discuss this issue.