Facteurs influençant l’efficacité de la fonction d’audit interne : revue de littérature et modèle conceptuel

Abstract

In a context of increasing governance and risk management requirements, the internal audit function plays a key role in improving organizational performance. However, its effectiveness varies across organizations. This paper provides a literature review aiming to identify the main factors influencing internal audit effectiveness. The analysis highlights three categories of determinants: organizational factors (independence, management support, audit committee, internal control), human factors (competence, experience, ethics), and technological factors (digitalization, data analytics, information systems). These factors directly influence audit quality, implementation of recommendations, and organizational performance. This study emphasizes the multidimensional nature of internal audit effectiveness and proposes an integrative conceptual model, opening avenues for future empirical research.