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A Study of the Financial Sustainability of Cameroonian SMEs: The Role of Internal Audit

Year: 2025

Type: article

Abstract: : This research article mainly aims to analyse the influence of internal audit on the financial sustainability of SMEs in Cameroon. Specifically, it aims to analyse the nature of the effect of internal control system on the growth of the company’s workforce on one hand, and on the other and to analyse the nature of the effect of risk mapping on changes in the company’s net profit in Cameroon. Using quantitative analysis, in particular analysis of variance and linear regression, we find that internal audit significantly influences the sustainability of Cameroonian SMEs. It is therefore recommended that SMEs, no matter their size and experience, should put in place tough internal audit functions to assure sustainable performance.

Source: International Journal of Current Science Research and Review

DOI: 10.5281/zenodo.17659465

Authors: ABOSSOLO Alain, Camille, TIONA WAMBA Joseph, Herman

Institutions: University of Ngaoundéré, University of Douala

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W7106224872

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