Integration of internal audit practices in the management of municipalities and the District of Bamako

Abstract

This paper aims to integrate internal audit practices in the management of municipalities and the District of Bamako in order to improve their public management. Achieving the objective requires answering the question entitled, “Why should the internal audit be integrated into the management of municipalities and the District of Bamako? ". It is a question of choosing the hypothetico-deductive approach to validate or invalidate the hypotheses. We opted for interviews and surveys as the data collection strategy. For the qualitative research, eight semi-structured interviews were conducted with managers. For quantitative research, the selection of our sample is made by the non-probability method and the reasoned choice technique. It should be noted that our sample is made up of seven local authorities in the District of Bamako. Out of a sample of forty-nine managers, thirty-two of them answered the questionnaire. The data were first subjected to a content analysis, then to a bivariate descriptive analysis accompanied by chi-square tests. The main results thus obtained show that the existing control of the municipalities and the District of Bamako does not promote better local management to the extent desired and that it requires providing these communities with a more adequate and effective tool. Our results also indicate that the internal audit function allows the improvement of public management and that it should be attached to the president of the municipal council of each community.

Classification JEL :  M42

Paper type: Empirical research