La contribution de l'audit interne dans la réalisation des objectifs de l'entreprise

Abstract

By decentralising decision-making to ensure that it is relevant and rapidly implemented, companies improve their performance. That is how business operations became a key question for both Board of directors and employees. Internal auditors give in this regard « reasonable assurance that operations conducted, decisions taken are under control and, consequently, they contribute to company’s objectives. And if it was not the case, recommendations to remedy the situation should have been brought. » To this purpose, internal auditors evaluate if companies are able to realize their objectives and globally master inherent risks to their activity. In view of its utility, internal audit function has considerably grown over the last thirty years. This thesis studies to what extent internal audit contribute to the realization of the company’s objectives. In order to answer this general question, we first performed a theorical research in which we defined, on the one hand, internal audit function and, on the other hand, the different types of company’s objectives and their measuring tools. Then, we conducted a qualitative research among eleven internal auditors and one company director. Thanks to the theorical research and the interviews, we conclude that internal audit actually takes into account the strategy of the company in the preparation of audit plan and recommendations. Its contribution to company’s objectives is done thanks to its risk-based approach