La politique qualité de la certification des comptes publics. Le cas de la Cour des comptes

Abstract : This research concerns the quality of the public accounts financial audit and more specifically the quality policy of this financial audit carries out by the Cour des comptes. The context is characterized by an increase of demands concerning the quality of financial and accounting information. The accounting and budgetary reform in France, generated by the LOLF 2001, is changing deeply performance of public management and accountancy by emphasizing transparence and quality for information, two concepts directly supervised by the financial audit. The research seeks to determine if ceremonies introduced by the adoption of private quality policy (issued from the Anglo-Saxon model) are really improving practices for the Cour des comptes or if they are just a constraint or coercion. This question is enrolled in a larger issue: are practices and ceremonies, resulting from private sector and adopted in public organizations, really improving practices or are they just a constraint? The first part of this research introduces first of all the two main models of supreme audit institutions thanks to a comparative study based on a theoretical and normative approach. This first part is also positioning the case of the Cour des comptes quality policy in its context, in other words, in its environment. The second part of this research is dealing more specifically with the evolution of the Cour des comptes quality policy and is based on a longitudinal case study (2006-2009). To analyze the quality policy development, this second part details first a reading model for audit quality including explanatory criteria and components of a quality policy. Key words: Audit, Quality, Public Management, Supreme Audit Institution, Cour des comptes
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Submitted on : Monday, March 29, 2010 - 9:15:52 PM
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  • HAL Id : tel-00468063, version 1

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Marine Portal. La politique qualité de la certification des comptes publics. Le cas de la Cour des comptes. Gestion et management. Université de Poitiers, 2009. Français. ⟨tel-00468063⟩

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