Dans quelle mesure les questions de discrimination et d'inégalités pourraient-elles être prises en compte dans les processus d'audit interne?

Abstract

The social and cultural transformations of today’s Western societies linked on the one hand to globalization and, on the other hand, to the social evolution of Western societies, imply a considerable change of reference at all levels. Business leaders and their advisors need to adapt their thinking to meet the challenges of a growing society and a constantly evolving legislative framework. Management increasingly includes the management of diversity and social responsibility. This thesis examines the role of the internal auditors in organizations and more precisely in the human resources function. To answer the general question of how the problems of discrimination and inequality might be considered in the internal audit, this study draws on both theoretical research and data collected during interviews with audit professionals and diversity managers in Belgian, French and Luxembourg companies, some holding a label or a diversity charter and some not. The results of the theoretical and practical analysis conclude that companies and internal auditors continue to take into account the diversity variable in the objectives, but at the same time, point to a series of practical brakes and struggles. There are also avenues in terms of information, tools and methods to make the internal audit mission easier and more effective in managing diversity.