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LE LIVRE DES RISQUES – INSTRUMENT EFFICACE DANS L’APPLICATION DE LA STRATEGIE D’AUDIT INTERNE FONDE SUR LES RISQUES (RISK BASED AUDITING)Keywords: relevance des risques , l’audit interne , le livre de risques , plan d’audit Abstract: Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is primordial when taking an economic decision until the completion thereof. Risk management responsibility or control in an organization, quality d
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