Initiation à l'audit

Name: Initiation à l'audit
Brand: Editions L'Harmattan
SKU: 9782336615592
Price: 1982.0 INR
Availability: InStock

by Mamadi Kaba , Dramane Sidibé

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ISBN13: 9782336615592
Binding: Paperback
Subject: N/A
Publisher: Editions L'Harmattan
Publisher Imprint: Editions L'Harmattan
Publication Date: April 30, 2026
Pages: 226
Original Price: USD 28.15
Language: French
Edition: N/A
Item Weight: 318 grams
BISAC Subject(s): General

About The Book

L'audit est au coeur des enjeux contemporains de bonne gouvernance, de transparence et de responsabilit�. Dans un environnement �conomique et institutionnel en constante mutation, ma�triser ses fondements n'est plus un privil�ge r�serv� aux sp�cialistes: c'est une exigence pour tout professionnel soucieux de cr�dibilit� et d'efficacit�.
Cet ouvrage propose une initiation rigoureuse et progressive � l'audit, con�u aussi bien pour les �tudiants en gestion, comptabilit� et finances que pour les praticiens d�sireux de consolider leurs acquis. Partant des origines et des fondements historiques de la profession, il couvre les grandes typologies d'audit, les normes professionnelles internationalement reconnues, les m�canismes du contr�le interne et la gestion des risques, avant de d�tailler la conduite d'une mission d'audit comptable et financier de bout en bout.
L'audit interne, l'�thique professionnelle, la gouvernance d'entreprise, le management des risques de fraude et les qualit�s relationnelles de l'auditeur y sont �galement trait�s avec une profondeur qui distingue cet ouvrage des manuels classiques. Chaque chapitre est enrichi de questionnaires de consolidation, de cas pratiques et de corrig�s indicatifs qui permettent au lecteur de valider sa compr�hension et de se pr�parer efficacement aux examens professionnels tels que le DPAI.
Par une approche singuli�re qui articule expertise technique et dimension �thique, l'auteur invite � concevoir l'audit non comme une simple proc�dure de contr�le, mais comme un v�ritable acte de conscience professionnelle - au service de l'organisation, de la soci�t� et de la confiance publique.

About The Author

Kaba, Mamadi: - Mamadi KABA est auditeur interne de formation et de vocation. Titulaire du Diplôme Professionnel d'Audit Interne (DPAI) délivré par l'IFACI et d'un Bachelor en Administration des Affaires de l'Université Al-Azhar du Caire, il cumule plus de trente ans d'expérience dans l'audit interne, le contrôle interne et le management des risques d'entreprise. Il a enseigné l'audit dans plusieurs universités guinéennes et a été aussi membre du comité d'audit de TRANSCO-CLSG et EDG. Il est le Président de l'Association Guinéenne des Auditeurs (AGA) et membre du Comité Scientifique de l'Union des Instituts d'Audit Interne Ouest Africain, il contribue activement au rayonnement de la profession sur le continent.

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