@inproceedings{gautier:halshs-02276533, TITLE = {{From the definition of risk to internal audit practices: a Luhmanian perspective}}, AUTHOR = {Gautier, Fr{\'e}d{\'e}ric and Cakar, Coskun}, URL = {https://shs.hal.science/halshs-02276533}, BOOKTITLE = {{Critical Perspectives on Accounting Conference}}, ADDRESS = {Qu{\'e}bec, Canada}, YEAR = {2017}, HAL_ID = {halshs-02276533}, HAL_VERSION = {v1}, }