Internal auditing applied to corporate cost management

This book explores internal audit practices applied to cost management within private companies in Mali. To address this issue, a mixed-methods approach combining quantitative and qualitative methods was adopted. The sample studied, made up of 99 private Malian companies, was selected using a non-probabilistic method.The quantitative data were analyzed using linear regression, after checking the reliability and validity of the measuring instruments used. The results of the cost management analysis and the qualitative study highlight the central role played by the internal audit function in optimizing cost management (40 out of 99 respondents). The study also confirmed all the hypotheses formulated on the basis of the literature review. In addition, the qualitative data were subjected to an in-depth content analysis. It was found that 94.7% of the private companies surveyed were able to control their costs through the application of internal auditing.Finally, the qualitative data was analyzed in depth.