Companies are constantly faced with the challenge of improving their performance in an increasingly unstable and risky environment. The current financial and economic crisis has become a confirmation of this evolution and is a real vector of awareness on the importance of good governance for the company. In such a context, managers feel the need to reassure shareholders as well as the company's stakeholders by including management control and internal audit in their governance policy. Management control operates in the same field as internal audit. Indeed, management control contributes to improving efficiency within the entity and to the achievement of objectives. While the internal auditor makes a judgment on the effectiveness of the management control to participate in its improvement...