Source: https://chapters.theiia.org/montreal/ChapterDocuments/Cahier%20de%20la%20recherche%20-%20Des%20cl%C3%A9s%20pour%20la%20mise%20en%20oeuvre%20et%20l%27optimisation%20du%20contr%C3%B4le%20interne%20%28octobre%202011%29.pdf