Abstract:
This study examines the impact of internal audit on the financial performance of electronic
payment activities within BGFIBank Congo, focusing on profitability, risk mitigation, and
operational efficiency. As digital payment systems expand, they bring increased risks such as
fraud, cybersecurity threats, and operational inefficiencies, all of which can affect financial
outcomes. This research evaluates the role of internal audit in addressing these risks and
enhancing financial stability. Using a mixed-methods approach that includes both quantitative
and qualitative analyses, the findings reveal a positive correlation between effective internal
audit practices and financial performance metrics like Return on Assets (ROA) and Return on
Investment (ROI). Internal audits were shown to mitigate operational risks by strengthening
compliance, improving security, and optimizing transaction processes. The study also
highlights how implementing audit recommendations enhances operational efficiency,
reduces costs, and improves customer service quality, further supporting the bank’s
competitive position. The findings underscore the value of continuous investment in internal
audit practices for banks operating in the digital payment sector, suggesting that robust audit
mechanisms are essential for sustainable growth and financial resilience in an increasingly
digitalized banking environment.
