Local authorities play a key role in managing local affairs and territorial governance in all its administrative, financial dimensions... So it is noticed a strengthening in recent years of the process of decentralization and advanced regionalization by allowing the local elected the means and instruments to enable them to improve significantly their managements. Therefore, and in the current context that is marked by the strengthening of the policy of decentralization and significant transfer of responsibilities to local authorities, they are constantly faced to the improvement of their performance in order to establish a new, more transparent and effective governance which is facing some shortcomings. It is for this reason that we find new ways and management tools such as the use of audit on local authorities in order to appreciate the different aspects of the functioning of local governments and to ensure their regularity, efficiency and performance at all levels. This is why the current new organic law of local authorities focus on the external audit due to its critical role in the implementation of principles of good governance in local authorities.