The role of external audit in improving public sector organisational performance in Morocco: Theoretical approach

Abstract

This article discusses the role of external audit in improving the organisational performance of the Moroccan public sector, in a context characterised by the transition from means-based management to results-based management, as part of a new approach to public management.

In Morocco, the new constitutional reform of 2011 reinforced the major role of external audit in the public sector through the promulgation of legal and regulatory texts aimed at improving the transparency and performance of the Moroccan public sector, namely the organic law relating to the finance law n° 130-13. These were drawn up to guarantee better management of public affairs and to ensure greater effectiveness and efficiency in the decisions taken by managers.

This article addresses the relationship between external audit in the public sector and improved organisational performance by adopting a conceptual approach and drawing on a review of the existing literature. It is structured around the different dimensions of these concepts, focusing on agency theory, the new public management approach, and internal control mechanisms for reducing fraud and ensuring transparency in a context characterised by asymmetric information. This article also sheds light on the relationship between external audit and public finance and its contribution to the performance of public management by highlighting the role of the various competent bodies in Morocco, in particular the Inspectorate General of Finance (IGF) and the Court of Auditors. The theoretical contribution of this article provides new perspectives to ensure a better understanding of the role of external audit in improving organisational performance in the Moroccan public sector.

Keywords: External audit, organizational performance, public organisms, public finances.

JEL Classification: H83

Paper type: Theoretical Research