— Internal Auditing, lever of modernisation for inspectorates: The example of the General Economic and Financial Control — The General Economic and Financial Control (CGEFI) has developed since 2008 an audit function, certified by IFACI, which now covers several areas of activity. CGEFI’s investment in this new profession of auditing is part of a comprehensive approach of the inspection’s professionalization, monitoring and consulting. This contribution illustrates the key elements of leverage that constitute the development of the audit function in the CGEFI’s strategy of modernisation : professionalisation of services, building of partnerships, assessing impact and monitoring findings and recommendations.