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Résumé :
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Logistics has increasingly become an essential function within the company to ensure customer satisfaction and value creation. Through this evolution, physical distribution represents the most important part of the logistics process, whose objective is to ensure that the product desired by the customer is where it should be, in the quantity and quality expected and at the best cost. To do this, risk- taking is inherent to any company, which implies the implementation of an internalcontrol and risk management system to better manage and steer the variousactivities. An evaluation and a follow-up of the effectiveness of this system is necessary, in this context, the audit appeared as an independent and objective instrument which gives an insurance on the degree of control of the operations and helps the company to reach its objectives
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