Mountaga Mbaye

The practice of social auditing in public organisations Mountaga Mbaye

In the minds of many, auditing, which is a methodical and independent examination of whether quality activities and results meet pre-determined requirements, can only be accounting and financial. It has become apparent with globalisation that organisations are exposed to risks other than those related to account management errors. To anticipate these risks, auditing has diversified. Thus, in organisations, it is no longer a question of limiting oneself to the sole recording of account management errors but also of detecting social dysfunctions linked to human resources management shortcomings. Indeed, organisations may be exposed to risks linked to social dysfunction, non-compliance with laws on work safety and labour law. For these reasons, organisations wishing to project their employees into the field of performance often find it necessary to carry out a social audit. The purpose of this audit is to evaluate the capacity of organisations to control the human or social problems imposed on them by their environment.