le rapport portant sur les éléments du contrôle interne: aller au-delà du reporting réglementaire et analyser les discours

Clicks: 5
ID: 244805
2013
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Abstract
This article investigates the internal control information inserted in management report through an analysis of contents of reports prepared by the presidents of the main Tunisians companies listed in the stock exchange. The absence of precision on the contents and the character places the transmitter in front of a freedom of action and invites us to question about the rigo of this information in financial transparency. Our research highlights the descriptive vision of reports anchored in particularly by procedures of approval and follow-up of the risks. A particular accent is put on the corporate governance and its mechanisms.
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ammar2013revuele Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Sourour Hazami Ammar
Journal journal of engineering and applied sciences
Year 2013
DOI
10.1016/j.rgo.2013.03.001
URL
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