LA VALEUR AJOUTÉE DE L’AUDIT INTERNE POUR UNE ORGANISATION

Silamakan KANTE

Résumé


In the context of its activity, any organization has to set itself goals but at the same time it faces risks whose occurrence can prevent the achievement of the objectives set. Thus, any organization must take necessary measures in relation to the risks that threaten the achievement of the objectives set. It must also ensure that their processes work effectively. Internal audit can help an organization by providing reasonable assurance that objectives will be achieved by providing guidance to improve its operations. It will evaluate the processes in place to measure their effectiveness and contribute to their improvement. The purpose of this article is to study the added value that internal audit brings to an organization.


Mots-clés


internal audit - added value – risk management- control – corporate governance.

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ISSN : 2489-1290

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