The SWOT (Strengths, Weaknesses, Opportunities and Threats) is a well-known and widely used audit tool which applies to organizations and their environment. Its approach is rooted in strategic planification. It helps to focus on the most pressing and relevant issues for an organization, such as its internal strengths and weaknesses, which allows for structuring. How to delineate the opportunities and threats which are key for the success of the organization? Following these lines of analysis, the manager may decide upon his course of action more easily.