Audit by benchmarking is a tool for performance improvement, by comparison of the practices of companies or the transfert of innovations of one industry to another. This text analyzes the methods of audit used by A.T. Kearney and evaluates the conditions to be filled so that benchmarking effectively leads to improvement.
MESNARD, X. and TARONDEAU, J.C. (2003). Utiliser l'audit par benchmarking pour améliorer les performances. Revue Française de Gestion, pp. 247-258.