Proposal for a structured approach to internal audit of the treasury cycle[Proposition d'une démarche structurée de l'audit interne du cycle de trésorerie]

The objective of this work is to analyze the role and the specificities of the internal audit of the treasury. Indeed, against a backdrop of profound changes in the new international economic environment, namely economic globalization, financial globalization and significant regulatory and technological changes, it has become necessary for the company to include control of its performance, particularly through internal audit practices. For this reason, internal audit is emerging as a new model for managing corporate performance. After having presented the theoretical and conceptual approaches concerning internal audit and corporate treasury, we will approach via a practical analysis the internal audit of the treasury function to conceptualize an empirical model of performance management via an internal audit of the function of the treasury.