African Charter for Internal Audit of Cooperative Governance

Cooperatives carry out activities and skills that have a strong impact on the territories and the environment. However, they are facing new challenges in relation to their performance. Thus, they will have to set up control systems, allowing them to control their activities, to better manage their resources and to reach their objectives. Internal auditing appears as a response to the need for internal management and performance of cooperatives. The publication by the author of the "African Charter on Internal Audit of Cooperative Governance" is a timely initiative that pursues two major objectives-To meet international standards and the new requirements of good cooperative governance based on an active bottom-up and locally based dynamic;-To evaluate cooperative action through the introduction of a performance approach linked to collective ownership and democratic control directed directly towards the empowerment of local communities...