Comparative Analysis of Institutional and Structural Determinants of Compliance with Statutory Audit in the Democratic Republic of the Congo, Burundi, Uganda and Cameroon — Oak Academic Publishing
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Comparative Analysis of Institutional and Structural Determinants of Compliance with Statutory Audit in the Democratic Republic of the Congo, Burundi, Uganda and Cameroon
Department of Finance and Accounting, Higher Institute of Commerce of Goma, Goma, Democratic Republic of the Congo
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Department of Finance and Accounting, Higher School of Commerce (HEC), Kinshasa, Democratic Republic of the Congo
1 Department of Finance and Accounting, Higher Institute of Commerce of Goma, Goma, Democratic Republic of the Congo
2 Department of Finance and Accounting, Higher School of Commerce (HEC), Kinshasa, Democratic Republic of the Congo
Audits are regularly conducted to ensure that public resources are used efficiently by state-owned enterprises. In most West African countries (DRC, Burundi, Uganda, Cameroon), tensions between auditors and auditees threaten auditor independence. A lack of qualified staff, political involvement, and a high risk of fraud also hamper audit effectiveness. In some African public enterprises, budget overruns linked to the inflated salaries of the few in power cause deficits and inequality. Opinions often diverge between auditors and auditees, influenced by political networks. This article explores: institutional factors, external and global rules, standards, such as laws, regulations and sector standards, structural factors such as organizational structure, its internal policies and the design of its systems and processes to understand the causes of audit failures. This article aims to raise awareness of the benefits of audits to promote better governance of public finances.
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