Internal Audit and Trust of Donors in Developing Countries: The Case of Benin

N’djibio Kokou Charlemagne; Sylla Doucouré Karima

doi:doi:10.11648/j.ijafrm.20210601.13

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Internal Audit and Trust of Donors in Developing Countries: The Case of Benin

N’djibio Kokou Charlemagne, Sylla Doucouré Karima

Published in International Journal of Accounting, Finance and Risk Management (Volume 6, Issue 1)

Received: 8 April 2020 Accepted: 28 April 2020 Published: 27 February 2021

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Abstract

The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance of public administrations on the confidence of Benin’s donors. The central hypothesis is that internal audit improves the confidence of state donors. It is broken down into two secondary hypotheses which are presented as follows: internal audit positively influences the performance of public administrations in Benin; and the performance of public administrations positively influences the confidence of donors. The double difference model is used to estimate the impact of internal audit. The study reveals that internal audit positively influences the performance of public administration in Benin. It also reveals that the performance of public administrations has a positive impact on the trust of Donors (Technical and Financial Partners) in Benin. Our research work proposes within the framework of the implementation of New Public Management prescriptions and public finance reforms, the generalization of the implementation of internal audit in all public administrations of developing countries. The implementation of internal audit would therefore serve to boost the trust of State donors and thus give them assurance as to the proper management of Public Development Aid (PDA) and External Loans.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 6, Issue 1)
DOI	10.11648/j.ijafrm.20210601.13
Page(s)	16-24
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Internal Audit, Donor’s Trust, Performance, Public Administration

References

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APA Style

N’djibio Kokou Charlemagne, Sylla Doucouré Karima. (2021). Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. International Journal of Accounting, Finance and Risk Management, 6(1), 16-24. https://doi.org/10.11648/j.ijafrm.20210601.13

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ACS Style

N’djibio Kokou Charlemagne; Sylla Doucouré Karima. Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. Int. J. Account. Finance Risk Manag. 2021, 6(1), 16-24. doi: 10.11648/j.ijafrm.20210601.13

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AMA Style

N’djibio Kokou Charlemagne, Sylla Doucouré Karima. Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. Int J Account Finance Risk Manag. 2021;6(1):16-24. doi: 10.11648/j.ijafrm.20210601.13

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@article{10.11648/j.ijafrm.20210601.13,
  author = {N’djibio Kokou Charlemagne and Sylla Doucouré Karima},
  title = {Internal Audit and Trust of Donors in Developing Countries: The Case of Benin},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {6},
  number = {1},
  pages = {16-24},
  doi = {10.11648/j.ijafrm.20210601.13},
  url = {https://doi.org/10.11648/j.ijafrm.20210601.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20210601.13},
  abstract = {The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance of public administrations on the confidence of Benin’s donors. The central hypothesis is that internal audit improves the confidence of state donors. It is broken down into two secondary hypotheses which are presented as follows: internal audit positively influences the performance of public administrations in Benin; and the performance of public administrations positively influences the confidence of donors. The double difference model is used to estimate the impact of internal audit. The study reveals that internal audit positively influences the performance of public administration in Benin. It also reveals that the performance of public administrations has a positive impact on the trust of Donors (Technical and Financial Partners) in Benin. Our research work proposes within the framework of the implementation of New Public Management prescriptions and public finance reforms, the generalization of the implementation of internal audit in all public administrations of developing countries. The implementation of internal audit would therefore serve to boost the trust of State donors and thus give them assurance as to the proper management of Public Development Aid (PDA) and External Loans.},
 year = {2021}
}

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TY  - JOUR
T1  - Internal Audit and Trust of Donors in Developing Countries: The Case of Benin
AU  - N’djibio Kokou Charlemagne
AU  - Sylla Doucouré Karima
Y1  - 2021/02/27
PY  - 2021
N1  - https://doi.org/10.11648/j.ijafrm.20210601.13
DO  - 10.11648/j.ijafrm.20210601.13
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 16
EP  - 24
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20210601.13
AB  - The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance of public administrations on the confidence of Benin’s donors. The central hypothesis is that internal audit improves the confidence of state donors. It is broken down into two secondary hypotheses which are presented as follows: internal audit positively influences the performance of public administrations in Benin; and the performance of public administrations positively influences the confidence of donors. The double difference model is used to estimate the impact of internal audit. The study reveals that internal audit positively influences the performance of public administration in Benin. It also reveals that the performance of public administrations has a positive impact on the trust of Donors (Technical and Financial Partners) in Benin. Our research work proposes within the framework of the implementation of New Public Management prescriptions and public finance reforms, the generalization of the implementation of internal audit in all public administrations of developing countries. The implementation of internal audit would therefore serve to boost the trust of State donors and thus give them assurance as to the proper management of Public Development Aid (PDA) and External Loans.
VL  - 6
IS  - 1
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Author Information

N’djibio Kokou Charlemagne

Finance, Entrepreneurship and Accounting Laboratory (LaFEC) of Doctoral School of Economic Sciences and Management, Faculty of Economic Sciences and Management (FASEG), University of Abomey Calavi (UAC), Cotonou, Benin
Sylla Doucouré Karima

Finance, Entrepreneurship and Accounting Laboratory (LaFEC) of Doctoral School of Economic Sciences and Management, Faculty of Economic Sciences and Management (FASEG), University of Abomey Calavi (UAC), Cotonou, Benin

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APA Style

N’djibio Kokou Charlemagne, Sylla Doucouré Karima. (2021). Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. International Journal of Accounting, Finance and Risk Management, 6(1), 16-24. https://doi.org/10.11648/j.ijafrm.20210601.13

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ACS Style

N’djibio Kokou Charlemagne; Sylla Doucouré Karima. Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. Int. J. Account. Finance Risk Manag. 2021, 6(1), 16-24. doi: 10.11648/j.ijafrm.20210601.13

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AMA Style

N’djibio Kokou Charlemagne, Sylla Doucouré Karima. Internal Audit and Trust of Donors in Developing Countries: The Case of Benin. Int J Account Finance Risk Manag. 2021;6(1):16-24. doi: 10.11648/j.ijafrm.20210601.13

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@article{10.11648/j.ijafrm.20210601.13,
  author = {N’djibio Kokou Charlemagne and Sylla Doucouré Karima},
  title = {Internal Audit and Trust of Donors in Developing Countries: The Case of Benin},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {6},
  number = {1},
  pages = {16-24},
  doi = {10.11648/j.ijafrm.20210601.13},
  url = {https://doi.org/10.11648/j.ijafrm.20210601.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20210601.13},
  abstract = {The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance of public administrations on the confidence of Benin’s donors. The central hypothesis is that internal audit improves the confidence of state donors. It is broken down into two secondary hypotheses which are presented as follows: internal audit positively influences the performance of public administrations in Benin; and the performance of public administrations positively influences the confidence of donors. The double difference model is used to estimate the impact of internal audit. The study reveals that internal audit positively influences the performance of public administration in Benin. It also reveals that the performance of public administrations has a positive impact on the trust of Donors (Technical and Financial Partners) in Benin. Our research work proposes within the framework of the implementation of New Public Management prescriptions and public finance reforms, the generalization of the implementation of internal audit in all public administrations of developing countries. The implementation of internal audit would therefore serve to boost the trust of State donors and thus give them assurance as to the proper management of Public Development Aid (PDA) and External Loans.},
 year = {2021}
}

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TY  - JOUR
T1  - Internal Audit and Trust of Donors in Developing Countries: The Case of Benin
AU  - N’djibio Kokou Charlemagne
AU  - Sylla Doucouré Karima
Y1  - 2021/02/27
PY  - 2021
N1  - https://doi.org/10.11648/j.ijafrm.20210601.13
DO  - 10.11648/j.ijafrm.20210601.13
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 16
EP  - 24
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20210601.13
AB  - The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance of public administrations on the confidence of Benin’s donors. The central hypothesis is that internal audit improves the confidence of state donors. It is broken down into two secondary hypotheses which are presented as follows: internal audit positively influences the performance of public administrations in Benin; and the performance of public administrations positively influences the confidence of donors. The double difference model is used to estimate the impact of internal audit. The study reveals that internal audit positively influences the performance of public administration in Benin. It also reveals that the performance of public administrations has a positive impact on the trust of Donors (Technical and Financial Partners) in Benin. Our research work proposes within the framework of the implementation of New Public Management prescriptions and public finance reforms, the generalization of the implementation of internal audit in all public administrations of developing countries. The implementation of internal audit would therefore serve to boost the trust of State donors and thus give them assurance as to the proper management of Public Development Aid (PDA) and External Loans.
VL  - 6
IS  - 1
ER  -

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