¹Abdoulaye Soumaila Moulaye,²Abdoulaye Maiga,³Issa Ballo,⁴Kalifa Ahmadou Toure,⁵Drissa Kone

^1,2,3,4,5Faculty of Economics and Management (FSEG), University of Social Sciences and Management of Bamako (USSGB), University Center for Economic and Social Research (CURES), Mali

The ultimate aim of this article is to present the role played by the internal auditor in the performance of decentralized financial systems (SFD). First of all, our reflections are directed towards a more in-depth literature review in order to better define the concepts and apprehend the nature of the binding relationship between internal audit and internal control, then we presented the research methodology followed in this case the qualitative methodology with exploratory aim, We then presented the results of an interview guide with seven auditors and a member of the management committee working in various Moroccan banks, who were of two types: the first considers that information and communication are the conditions for the success of an ICS, while the second emphasizes the importance of respecting the components of internal control. As with any study, our research was limited by the size of our sample, which we felt was limited due to the health crisis, which meant that managers were unavailable to carry out our interviews. The academic interest of this article lies in reinforcing the literature on the subject, while the managerial interest lies in detecting apparent gaps in the ICS to help managers in their decision- making. Our aim is to examine the contribution of internal audit to the effectiveness and efficiency of the internal control system. Our study is based on Moroccan banks. The interest of this report is to explore the ICS of the selected banks.

Internal Audit, Internal Control, Performance.

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VOLUME 06 ISSUE 07 JULY 2023

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