Une analyse empirique de l'information volontaire sur le contrôle interne diffusée par les entreprises françaises

The recent financial crisis has generated a law about the production of a internal control report writen by management directory. This law is issued from Sarbanes-Oxley act which want develop more transparency in fiancial informations. Internal controle is founded on two items : Protection of the assets and Performance. For ten Years, many companies discloses informations on internal control in the intellectuel capital information. We propose a study on the voluntary information on the internal control on 40 companies during 3 years.