The independence of internal audit in Public Institutions and companies in Morocco

Existence or absence -Case of a public companie-

Abstract

In Morocco, Public Institutions and companies (EEP) play a very significant role in the country’s development model. This can be explained by their interventions for the reduction of territorial disparities, the opening to the international market and the promotion of both public and private investment in various sectors of activity, and their strong commitments in terms of governance, transparency, social and environmental responsibility, the fight against corruption as well as ethics and accountability. Their internal audit needs are currently significant thanks to their growing economic and social weight, and the management requirements of rationalizing public spending and optimizing the use of resources. Hence, to achieve its objective and to provide reasonable assurance, international standards and legislation governing the function require the objectivity and independence of the function. In this respect, we are interested in an empirical study of the independence of internal auditors (EEP) and the analysis of its implications, through a research methodology based on a qualitative approach and the interpretation of the data collected by the sample planned for this study.