Impacts des pratiques de gestion des ressources humaines sur la qualité de l'audit interne

Abstract

In a constantly changing economic environment, the role of internal audit is becoming more important. Internal audit is a crucial tool for companies, as it helps it achieve its objectives by providing independent, objective advice and assurance. However, the quality of internal audits can be strongly influenced by the skills, motivation and organizational involvement of the internal auditor. This thesis explores the impact of human resources management (HRM) practices on the quality of internal audit. The results of this study show that certain HRM practices have an impact on audit quality. This research offers a new approach for improving the quality of internal audit.