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.
Highlights
The global financial and economic crisis that started in spring 2007 has placed the theme of trust at the center of global public debate: trust in interbank relations, trust of households and businesses in the future, market’s trust in the signing of public authority, trust of donors
Internal audit positively influences the performance of public administrations in Benin
Reviewing the numbers in this table, we find the following: 1) The external financial resources mobilized amounted to 131.4 billion FCFA and 117.0 billion FCFA, respectively in 2015 and 2016; either before the implementation of internal audit in public administration in Benin
Summary
The global financial and economic crisis that started in spring 2007 has placed the theme of trust at the center of global public debate: trust in interbank relations, trust of households and businesses in the future, market’s trust in the signing of public authority, trust of donors. From this verbal profusion emerges two problems that will guide this article: the importance, which appears considerable, of trust in "interstate relations" and in "relations between" donors and States ", manifests itself by the disappearance of it; it seems rather difficult to know exactly what this notion covers, the plastic use of which seems to mask great confusion. As always, distant precursors (starting with Georg Simmel), but it seems reasonable to trace the scientific news of this concern to fifteen years, and to the publication of a book and a article by Robert Putnam (1993, 1995) [2, 3] and a work by Francis Fukuyama (1995) [4]
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