Les Dynamiques de Collaboration dans la Lutte Contre la Fraude : Une Approche Intégrée entre les fonctions d'Audit Interne, de Gestion des Risques et d'Audit Externe

Abstract

This thesis explores the collaborative dynamics between internal audit, risk management, and external audit in combating fraud through an integrated approach. Based on semi-structured interviews with professionals, the study examines how these three functions interact despite distinct mandates and constraints. Findings reveal a significant gap between theoretical frameworks and actual practices. While internal audit and risk management form the core of prevention and detection mechanisms, external audit contributes indirectly by enhancing overall credibility. The main challenge lies in balancing independence with effective collaboration. Key obstacles include role confusion, lack of formal coordination, organizational silos, and limited information sharing. Regular, high-quality communication particularly direct, face-to-face interaction emerges as the cornerstone of successful collaboration. The study proposes four recommendations: clarify complementary roles, establish coordination mechanisms, foster a culture of cooperation while preserving independence, and combine technology with human interaction