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Governance, Audit & Performance

Research axes

Governance, Audit & Performance

The main aim of this axis is to shed light on the processes to be put in place and the mechanisms (technical, human and organisational) to be designed to enable an organisation not only to create value but also to ensure better sharing of value among the various stakeholders.


The effectiveness of these processes and mechanisms largely depends on the management of risk, a major lever of performance. In this sense the internal audit and the external audit play an essential role in the effectiveness and efficiency of risk management, internal and external control, and governance processes.

This axis also aims to analyse the performance of organisational information systems which constitutes an important component of the competitiveness of companies. The effectiveness of computerised management systems is now central to the optimisation of business processes and customer service.

It also proposes to study the characteristics and roles of management control systems in the management of the performance of ambidextrous organisations.

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