Internal Audit and Securisation of Public Funds: A Study in the Cameroonian Context

Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 05

Abstract

The objective of this research work is to show the influence of internal audit on the security of public funds within public companies. Thus, the data were collected with the help of a questionnaire from 35 public companies. At the end of the field investigations, the results show that internal auditing through factors such as the qualifications of internal auditors, the size of the audit department, the experience and independence of auditors influences the security of public funds in Cameroon. In view of these results, it is suggested that the Cameroonian government make information available to all staff of public companies on the textsregulating the audit profession, and then provide training that will allow auditorsto update themselves with respect to advances and changes in procedures in their function.

Authors and Affiliations

Aboubakari, Henri Wamba

Keywords

Related Articles

The Effect of Board Size, Board Independence, Board Diversity and CSR Committee on Sustainability Reporting

This research aims to examine the effect of board size, board independence, board diversity, and CSR committee on sustainability reporting. The population o this study Is listed companies in Indonesia Stock Exchange. Sam...

Enabling Employees to Perform with the Factors that Influence it: The Impact of Democratic Leadership and Work Discipline

Many things must be considered in encouraging the achievement of effective employee performance, knowing these factors will automatically be able to maximize the impact of errors that occur. The role of the leader in env...

Healthcare Industries' Capital Structure Determinants: Evident Listed Companies on the Indonesian Stock Exchang

The purpose of this paper is to examine the capital structure and its determinants within the Health Industry in Indonesia. Utilizing a panel data model, this study analyzes the financial data of Healthcare Companies lis...

The Role of Service Quality, System Quality, and Customer Experience on Customer Loyalty in Digital Banking with Customer Satisfaction as an Intervening Variable (Case Study on Digital Bank Users in Jakarta)

This study aims to analyze the role of Service Quality, System Quality, and Customer Experience on Customer Loyalty in Digital Banking, with Customer Satisfaction as an intervening variable. This study focuses on digital...

Early Childhood Education Management at Tk It Al-Itqon Kota Serang Banten

The development of PAUD institutions in Indonesia has increased very rapidly. The existence of these institutions does not only appear in urban center areas but has penetrated down to the rural level. So the need for imp...

Download PDF file
  • EP ID EP727045
  • DOI 10.47191/jefms/v6-i5-18
  • Views 51
  • Downloads 0

How To Cite

Aboubakari, Henri Wamba (2023). Internal Audit and Securisation of Public Funds: A Study in the Cameroonian Context. Journal of Economics, Finance and Management Studies, 6(05), -. https://europub.co.uk/articles/-A-727045