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

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.