JEFMS Journal

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.

KEYWORDS:

Internal Audit, Securing public funds, Qualifications, Experience, Independence

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