This book deals with auditing in the public sector in Mali, where audit bodies with similar missions but different characteristics are struggling to establish normality in acts of public management. It analyses audit activities and the procedures followed in the light of the international standards laid down by INTOSAI. Because of the results-based budgeting method in force, the activities of public audit bodies are also programmes that can be evaluated, and their results are subject to the same criteria of economy and efficiency as those of any other public programme. The book reflects on the effectiveness of auditing in general and, as a result, advocates a reform of the current auditing model, which should evolve towards a system culminating in the future Court of Audit.