The impact of internal audit through the audit committee

The fundamental objective of this paper, in the light of the literature, is to present the role played by internal audit, and more specifically the audit committee, on the financial performance of companies. It consists in examining the impact that internal audit might have on the financial performance of Cameroonian companies through the components of the audit committee. This exhaustive review of the literature has enabled us to better clarify the main concepts, and the various theories underlying them (agency theory, transaction cost theory, signal theory) in order to clearly apprehend this impact. To this end, our study involved 68 out of 267 auditors. The probabilistic sampling method was adopted for reasons of accessibility to the auditors. We adopted a positivist epistemological stance with a hypothetico-deductive approach based on a quantitative study.