This paper relies on the link between internal audit and corporate performance. Indeed, internal audit is an important function in the company as it plays the role of counselor to good management and towards improving the competitiveness of organizations. However, to fully take this role, structure of internal audit is expected to have qualified staff who care for the effectiveness of procedures and control costs. An effective audit helps to increase business performance through risk management, by improving production and management processes and maintaining an internal control itself which will arise later in a in a contribution performance. The objective of this article is to propose and calculate indicators that will allow us to measure the contribution of the structure of internal audit performance. To collect data for this study, we conducted in-depth interviews and a survey using a questionnaire to various employees of an SME
