Updating of a procedures manual

The world has become a small village with a fluidity and volume of exchanges that surpass anything we can imagine. Such connections easily facilitate the propagation of risks of all kinds. In the following lines we mention the importance that it is appropriate for Senegalese parastatals, taking as a concrete case the LAYA company studied here, to equip themselves with solid and effective barriers against any major risk in order to guarantee the security of their assets and the efficiency of their operations. Therefore, under Article 16 of the AUDICIF, any company has a summary of accounting and administrative procedures to ensure its proper functioning, it is the manual of procedures. But the business environment is becoming more and more risky, especially with the presence of a virus such as covid19 which has nailed the entire planet in its path, the updating of this important document is inevitable.