Research-Thesis: La structure organisationnelle de l'entreprise auditée impacte-t-elle le travail des auditeurs externes

Abstract

In an economic environment characterised by increasing organisational complexity and growing regulatory demands, external auditing plays a key role in enhancing the credibility of financial information. Although auditing is governed by professional standards, the practical conduct of audit engagements is strongly influenced by the organisational context of the audited entity. While prior research has largely focused on auditor-related and audit firm-related factors, the organisational structure of audited companies remains underexplored. This thesis addresses this gap by analysing how the organisational structure of the audited company influences the work of external auditors.

This research adopts an exploratory qualitative approach based on semi-structured interviews with external auditors from different audit firms and varying levels of experience, ranging from junior auditors to managers and a partner. This diversity of profiles allows for a comprehensive understanding of how organisational structures are perceived and managed at different levels of responsibility throughout the audit process. The analysis focuses on key dimensions of organisational structure identified in the literature: knowledge of the organisational structure, vertical and horizontal division, centralisation of decision-making, task specialisation, and formalisation of processes.

The findings show that organisational structure significantly shapes the conditions under which audit work is performed. Vertical division influences communication flows and access to information, while horizontal division facilitates the identification of appropriate interlocutors but may create coordination challenges. Centralisation of decision-making power is particularly critical when authority is highly concentrated, as it increases risks related to internal control. Task specialisation improves the efficiency and relevance of auditor–client interactions, and formalisation of processes provides a structured framework for audit work when procedures are effectively applied in practice.

Overall, this study highlights the importance of organisational context in understanding how external audits are conducted and adapted in real-world settings.