LA PRATIQUE DE L’AUDIT INTERNE ET SON IMPACT SUR LA PERFORMANCE DES ÉTABLISSEMENTS PUBLICS: APPROCHE THÉORIQUE

Abstract

In the context of public sector transformation, internal auditing plays a crucial role in improving governance, risk
management, and the overall performance of public institutions. This paper presents a qualitative comparative analysis
of 27 dedicated scientific publications on internal auditing in the public sector, highlighting its determinants and effects
on institutional performance. The study examines factors influencing the effectiveness of internal auditing, including
aud itor independence, managerial support, integration into governance systems, and the adoption of new technologies.
The findings reveal disparities in the implementation and impact of internal auditing across different institutional
contexts, emphasizing the need for tailored approaches to enhance its role in public sector performance.