La contribution de l’audit à la performance des établissements publics : cas des chambres de commerce
The Audit's contribution to the performance of public institutions: case of chambers of commerce

Author(s): Hicham Drissi, Mbarka El Ghazali
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: audit;streamlining of public spending;public spending;chamber of commerce;purchasing process;vendor evaluation;
Summary/Abstract: This work will investigate on the existence of a correlation between internal audit and performance in a public administration. In this way, we begin by defining the two concepts: audit and internal audit, and bring these two disciplines to the public organization. Then, we will study the concept of performance, and how the audit will contribute to its realization. Thus, we will analyze the practical case of the Board of trade. We will try to apply the theoretical approach and especially responding to the question: How internal audit contributes to the performance and governance?

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