La pratique de l'audit interne dans les établissements de santé : Analyse du cas du Centre Hospitalo-Universitaire Ibn Sina

The internal audit function plays a crucial role in improving the management of both public and private organizations by ensuring the control of risks inherent in their activities. It operates through assurance and advisory missions. In the healthcare sector, and more specifically within the Ibn Sina University Hospital Center, internal auditing has significantly contributed to improving the Center's management. Its advisory role has also supported managers in various files and projects. However, certain constraints still limit its effectiveness as a decisionmaking support tool. The ongoing transformations in public management and the reforms underway in the healthcare sector necessitate strengthening the role of internal auditing to accompany and anticipate these changes.