HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

Comment améliorer la collaboration entre les auditeurs internes et les auditeurs externes?

Sabere, Mohamed ULiège
Promotor(s) : Palm, Alexis ULiège
Date of defense : 5-Sep-2018/11-Sep-2018 • Permalink :
Title : Comment améliorer la collaboration entre les auditeurs internes et les auditeurs externes?
Translated title : [en] How to improve collaboration between internal and external auditors?
[es] Como mejorar la colaboración entre la auditoria interna y la auditoria externa?
Author : Sabere, Mohamed ULiège
Date of defense  : 5-Sep-2018/11-Sep-2018
Advisor(s) : Palm, Alexis ULiège
Committee's member(s) : Riffon, Véronique ULiège
Pirenne, Valérie 
Language : French
Number of pages : 89
Keywords : [en] internal audit, external audit, audit committee, collaboration, cooperation, governance, ISA 610, independence, objectivity, audit fees, audit quality
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Researchers
Professionals of domain
General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] External auditors are responsible for delivering reasonable assurance that the financial statements are free from material misstatements. Throughout the audit process, they perform a series of procedures to evaluate the internal control and to obtain audit. At the same time, many companies have an established internal audit department which, on multiple occasions, performs similar procedures to those of the external auditors. Consequently, the International Auditing Standards define a framework for external auditors on how to use the work of internal auditors. Somewhat remarkably, studies revealed that collaboration do not happen quite often. First and foremost, this thesis aimed to understand what prevents the two sides from cooperating. The existing scientific literature contained fragmented analysis of certain aspects of the collaboration. As a result, our thesis aimed to tackle the observed obstacles and to provide solutions. To achieve this, we conducted several interviews with highly experienced external and internal auditors.



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  • Sabere, Mohamed ULiège Université de Liège > Master sc. gest., à fin.


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