The effectiveness of the audit of INDH programs: Beacon of a relevant evaluation of social programs

Abstract

Supported by the theory of the explosion of auditing in the public sector, we retain the massive implementation of verification practices provided by internal auditing in public organization, inspired very directly by current practices in private companies. However, this importation has generated debates and criticisms relating to the need for audit practices, their relevance, but above all, their effectiveness within this sector, thus seeking to know whether it is indeed a function effective or an illusion of control. Nevertheless, despite the sustained efforts of researchers, the fact remains that the explanation of the effectiveness of public audit and its determinants still remain unclear or is difficult to understand.

To this end, this article presents an exploratory study with the audit set up within the Ministry of the Interior, for an evaluation of INDH programs. The objective is to decide on the level of effectiveness of the internal audit function, and to question its main determinants. The results presented come from a survey using individual interviews with 9 leaders who are part of the governance bodies of the INDH. The study led to the most determining factors of the IAE. The level of internal audit effectiveness is also identified.

JEL classification: M42, M4

Paper type: Empirical Research