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5 Articles

Audit interne ×

L’audit interne dans la loi d’orientation au Sénégal : enjeux et limites du dispositif

I. Introduction Law No. 2022-08 of April 19, 2022, and Decree No. 2025-670 of April 29, 2025, require each entity in the Senegalese parapublic sector to establish a function and a policy of a...

Audit interne Gouvernance publique Loi d’orientation Secteur parapublic Secteur public

May 19, 2026 Insights

Ibrahima GUEYE

Le comité de rémunération dans la loi d’orientation

I. Introduction The remuneration of executives is one of the most sensitive topics in corporate governance. In the parapublic sector, where the shareholder is the State and where the resources engaged...

Audit interne Gouvernance publique Loi d’orientation Performance publique Redevabilité publique Secteur public comité d’audit

May 5, 2026 Insights

Ibrahima GUEYE

Loi d’orientation (1/3) : Le comité d’audit dans le secteur public et parapublic au Sénégal

Introduction The orientation law No. 2022-08 of April 19, 2022, and Decree No. 2025-670 of April 29, 2025, establish, for the first time in a mandatory way, an audit committee within each or...

Audit interne Loi d’orientation Secteur parapublic Secteur public comité d’audit

Apr 28, 2026 Insights

Ibrahima GUEYE

Outsource internal audit?

We recently offered our internal audit outsourcing services to a business leader of an SME who looked at me with wide eyes: how can one outsource a function that is supposed to be...?

Audit interne The IIA externalisation audit

Mar 5, 2026 Risques & Contrôles

Ibrahima GUEYE

Les enjeux dans les télécoms avec l'arrivée des fintech

Risk management is not limited to a particular phase in the existence of the company. It is part of a continuous process that accompanies the organization from its conception to its...

Audit interne Gestion des risques Performance

Feb 20, 2026 Risques & Contrôles

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