The establishment of internal audit entities in moroccan local authorities

Abstract

In a context marked by increasing accountability, it was time to make transversal changes at the level of municipal management, subject to the appearance of L.O. No. 113.14 relating to municipalities, which provided the latter with a set of prerogatives and missions, the major objective is the development of the regions of the Kingdom. However, achieving integrated and sustainable regional development requires the application of a set of measures, and first of all, the improvement and modernization of municipal management and its managerial mode. It is with this in mind that the PGL introduced the bases of good local governance, in particular raising awareness among municipalities of the importance of an internal audit structure which will enable them to detect the risks they face, to evaluate, and ultimately help her achieve the objectives she has set. In this national context, the problem of our dissertation falls: To what extent does the internal audit entity contribute to the evaluation of the performance of Moroccan local authorities? The main objective of this research is to confirm the relevance of the factors identified during the literature review, taking into consideration the theoretical framework of the study. Our research work falls within the framework of narrative literature, calling on the theories of Public Management, Agency and Contingency. The role that internal audit units can play in supporting Moroccan municipalities to achieve their objectives is a vast subject. We will only address part of the question here; we are mainly interested in the municipalities and the case of the pilot municipality of Safi. Finally, the results of this modest research can help local managers make more informed decisions regarding the procedure for establishing autonomous apolitical internal audit units, taking into account current organizational issues. Expanding the sample studied during my next research projects could be beneficial for improving the results obtained. 

Keywords : Cell ; Internal Audit ; commune ; mission.

JEL Classification : H72

Type de l’article : Theoretical article.