Internal auditing applied to corporate cost management The application of internal audit to asset management in private companies in Mali. DE
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- Englisch ausgewählt
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Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
28.04.2025
Verlag
Our Knowledge PublishingSeitenzahl
80
Maße (L/B/H)
22/15/0.6 cm
Gewicht
137 g
Sprache
Englisch
ISBN
978-620-6-77650-5
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.
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