Abstract:
The purpose of this study is to highlight the sustained interest of ethical governance as informal control mechanism in order to overcome the fraudulent practices which invaded business world. We emphasize on the need to call up such mechanism especially after the failure of legal mechanism to do so. We will examine auditors perceptions and representation of thinking about their role within the governance via the cognitive mapping approach. Findings showed the primacy of the legal governance approach in Tunisians auditors representations. Keys words: legal governance mechanisms, Ethical governance mechanisms, Tunisians auditors, Cognitive map, fraudulent practices.
