Independence of the auditor. Internal organization of the entity

This book reviews some special aspects of independence that have not been widely discussed in the literature but have undisputed effects in the Togolese context. First, we seek to understand the factors related to independence that can affect the quality of financial information through the judgment of the auditor. Local authorities, particularly the communes and prefectures of Togo, are a field of research that has been little explored in management sciences, and more specifically in governance. This work, which is exploratory in nature, examines the internal factors that influence governance in local authorities to enable actors to better understand the reasons that justify the evaluation of the governance of their authorities so that they can finally make informed choices regarding the services provided to citizens. The study attempted to present the nature of the links between these factors and local government governance. The results show that there is a positive relationship between internal factors and governance.

Autorentext

Mama Tachiwou ABOUDOUUniversität von Lomé, Togo Essonam MAGNANGOUUniversität Lomé, Togo.