Proposal for a structured approach to internal audit of the treasury cycle

Proposition d'une démarche structurée de l'audit interne du cycle de trésorerie

Badr Bentalha (), Aziz Hmioui () and Lhoussaine Alla
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Badr Bentalha: E.N.C.G - Ecole nationale de commerce et de gestion - USMBA - Université Sidi Mohamed Ben Abdellah
Aziz Hmioui: E.N.C.G - Ecole nationale de commerce et de gestion - USMBA - Université Sidi Mohamed Ben Abdellah
Lhoussaine Alla: E.N.C.G - Ecole nationale de commerce et de gestion - USMBA - Université Sidi Mohamed Ben Abdellah

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Abstract: The objective of this work is to analyze the role and the specificities of the internal audit of the treasury. Indeed, against a backdrop of profound changes in the new international economic environment, namely economic globalization, financial globalization and significant regulatory and technological changes, it has become necessary for the company to include control of its performance, particularly through internal audit practices. For this reason, internal audit is emerging as a new model for managing corporate performance. After having presented the theoretical and conceptual approaches concerning internal audit and corporate treasury, we will approach via a practical analysis the internal audit of the treasury function to conceptualize an empirical model of performance management via an internal audit of the function of the treasury.

Keywords: internal audit of the treasury function; internal audit; Treasury; cash cycle; performance; cycle de la trésorerie; performance.; Trésorerie; audit interne; audit interne de la fonction de la trésorerie (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-02118184v1
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2018, 3 (1), pp.670-696

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