Research-Thesis: Dans quelle mesure les interactions entre le comité d'audit, l'audit interne et l'audit externe contribuent-elles à la fiabilité de l'information financière?

Abstract

In a context of recurring financial scandals, corporate governance is often called into question, which is why this thesis examines the relational dynamics between three key players in corporate governance: the audit committee, the internal audit function, and the external audit. The purpose of this research is to assess the contribution of each of these stakeholders to the reliability of financial information through their interactions.

To address this question, the study begins with a literature review that helps clarify the roles and responsibilities of each of these stakeholders based on the various laws and institutional standards governing these professions. Subsequently, this review enables to explore empirical studies on the subject in order to formulate research hypotheses that guide interviews with the relevant professionals. These interviews ultimately allow to compare theory with real-world practice, while allowing for nuance in the responses thanks to a degree of flexibility in the questionnaires.

The results shed light on the nature and modalities of these interactions and revealed that they depend heavily on the level of risk and the complexity of the organization. The results also highlighted several key points regarding the contribution of these interactions to the reliability of financial information. These interactions enable the audit committee to be better informed about risks and to respond quickly accordingly. They also allow the body responsible for certifying the financial statements to better focus its audit work and conduct a more effective audit of the financial statements.

However, this research has certain limitations. The sample of companies selected consists exclusively of large organizations that strictly meet the institutional requirements for sound corporate governance. Consequently, the results are likely attributable to a range of factors beyond the mere aspect of these interactions.