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One of the essential conditions for the survival of a company, or more generally an organization, is the ability of its members to act coherently and efficiently to achieve the objectives pursued by the organization.In an increasingly turbulent and ever-changing environment, with the rapid development of new technologies, globalization, increasingly demanding customers, growing uncertainties and risks, ethical issues, and many other factors, managers have a growing need for an effective internal control system that enables them to manage their businesses more effectively, and provides them with reasonable assurance that objectives are being achieved.In this respect, the internal audit function, which is a tool for steering the internal control system, provides reasonable assurance that the operations carried out and the decisions taken are "under control", and that they therefore contribute to achieving the company's objectives, based on the procedures, laws and rules of the profession.
About the author
KEITA Adama, holder of a Master's degree in Audit, Management Control obtained in 2024 at Sup'Management-Mali. He holds the Certificate in Banking Culture from the Ecole Supérieure de la Banque de Nanterre (France).Assistant Professor at CAMES, Dr Oumar BAH holds a Doctorate in Management Sciences, option: Finance, Management Control and Audit-2019.
