Internal Audit And Financial Governance Of Public Organizations In The Democratic Republic Of Congo

Aaron BUKASA TSHIBANGU

Abstract


Cette étude analyse l'impact de l'audit interne sur la gouvernance financière des organisations publiques en République démocratique du Congo. Elle vise à évaluer l'influence de l'audit interne sur la transparence financière, la redevabilité des gestionnaires publics et la performance organisationnelle. La recherche adopte une approche quantitative fondée sur le paradigme positiviste. Les données ont été recueillies auprès de 384 répondants au moyen d'un questionnaire structuré utilisant une échelle de Likert à cinq modalités. Les analyses statistiques ont porté sur les statistiques descriptives, les tests de fiabilité, l'analyse factorielle exploratoire, les corrélations et les régressions multiples. Les résultats montrent que l'audit interne exerce un impact globalement positif et significatif sur la gouvernance financière. Les missions d'assurance, les missions de conseil, la gestion des risques, le suivi des recommandations et l'indépendance de l'audit interne apparaissent comme les principaux déterminants de la transparence financière, de la redevabilité et de la performance organisationnelle. Ces résultats soulignent la nécessité de renforcer les dispositifs d'audit interne afin d'améliorer durablement la gouvernance financière des organisations publiques.

Keywords


Audit interne ; Gouvernance financière ; Transparence financière ; Redevabilité ; Performance organisationnelle ; Organisations publiques ; République démocratique du Congo.

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DOI: http://dx.doi.org/10.52155/ijpsat.v58.2.8435

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