From the Opacity of Internal Control to the Effectiveness of Legal Audit: Analysis of Issues and Determinants in Business in Cameroon

Abstract

Legal audit is a statutory control of the accounts carried out based on internal control (IC). Meanwhile, paradoxically, IC is not always transparent to the legal auditor, but rather a compromise to his expectations. What are the determinants that allow the auditor to adapt to it? This paper proposes the analysis of issues and determinants of the effectiveness of legal audit in the context of an opaque IC. This study is carried out on a sample of 56 limited liability companies in Cameroon, carefully selected based on the existence of an IC service. The determinants explaining the auditor’s effectiveness in his mission are noted.