Audit of the cash flow cycle: case of NSIA assurances

The general objective of any company is to ensure the sustainability and continuity of its operations. Within the company, people are "jostling" to achieve the objectives defined by the top management. At the same time, the actions of men and machines are "intertwined" with the sole aim of providing services or products that not only meet customer satisfaction and quality standards, but also create added value.The life of the company can be subdivided into cycles (purchases-suppliers, sales-customers, fixed assets, stocks and work-in-progress, cash flow, loans and financial debts, etc.), the basis on which all operations are carried out. Among these cycles, the cash flow cycle plays a central role in the life of the company because of the sensitive position it occupies. It is at the heart of financial movements or flows (cash, checks, operations with financial institutions).In Mali, legislation requires companies to develop procedures (Article 331-15 of the CIMA Code for the insurance sector). But the development of procedures is often neglected, even though they help companies.