TITLE:
Effect of Internal Audit Characteristics on the Quality of Financial Information in SMEs in Côte d’Ivoire
AUTHORS:
Ousmane Aboubakar Toure, Mamadou Sylla
KEYWORDS:
Internal Audit, Quality, Financial Information
JOURNAL NAME:
Modern Economy,
Vol.17 No.2,
February
6,
2026
ABSTRACT: The objective of our study is to analyze the influence of internal audit characteristics on the quality of financial information produced by SMEs in Côte d’Ivoire. Interviews were conducted with five (5) audit experts, as well as a survey of 180 SMEs selected using the convenience sampling method in Abidjan. Methodologically, we adopted a mixed study (qualitative and quantitative). The structural equation modeling technique allowed us to process our data and thus determine the influence of internal audit characteristics on the quality of financial information of SMEs in Côte d’Ivoire. According to our results, our three hypotheses were confirmed. We recommend that SMEs implement an accounting and financial procedures manual, ensure the independence of internal auditors, establish audit committees, and make them independent in order to improve the quality of financial information produced by SMEs.