The evaluation of an internal audit department : The case of SOTELMA

For a long time, African post and telecommunications were a state monopoly in many countries. Some still remain so because the need for a telephone was considered a luxury in the face of the challenges of survival. It was in the 1980s, under pressure from the Breton Woods institutions through structural adjustment programs, that African countries' posts and telecommunications went from being a public establishment to a state-owned company with management autonomy. In Mali, the reform created three entities: SOTELMA, ONP and SCPCE.It is in this context that SOTELMA has set up an internal audit department called the "Audit and Control Department (SAC)". This service allows SOTELMA's managers (by way of delegation of authority) to have an overview of all activities; on the other hand, it plays an important role in public satisfaction, because let's not forget that SOTELMA is a state service of a public nature and in the process of privatization.The first chapter will present the general organization of SOTELMA.The second chapter will present the audit and control department of SOTELMA.