The internal control process is designed to help an organization to accomplish specific control objectives. It is one of the most important processes, as it can determine whether the organization is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This thesis is aimed at proposing a multiperspectives approach for designing, creating, measuring and representing internal controls, in order to obtain a centralized and comprehensive view of all internal control mechanisms. Based on a literature review, mathematical and psychological analysis, surveys and experimentations, this research were able to design a multiperspectives control approach mainly based on a Multiperspectives Internal control Compliance Measurerment Model (MICMM) and a multiperspectives representation of internal controls. This approach has been applied to a study group of 15 practitioners in the areas of audit, business process modeling, compliance measurement and visualization of information; and 50 nonpractitioners.
| Date | 14 May 2015 |
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| Original language | French |
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| Awarding Institution | - École de technologie supérieure
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| Supervisor | Alain April (Supervisor) |
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Abdellatif, I. (Author),
April (Supervisor),
14 May 2015Student thesis: Doctoral thesis › Doctorate in Engineering: Engineering