Governing Time: An Internal Audit Framework to Mitigate Delays in Public Construction Projects

Résumé

This study examines how internal audit can contribute to schedule assurance in public construction projects. Although construction-delay research has extensively examined the causes of schedule slippage, the role of internal audit in assuring schedule governance remains comparatively underexplored. The empirical evidence covers 60 public building projects managed by a single national institution in Morocco. We measure procurement cycle time, approval-to-start-order lead time, and execution overrun relative to contractual duration, and analyse project records to identify recurrent delay mechanisms. Data are drawn from the institution's procurement register and project files, covering contracts dated 2019 to 2022. Results show that 30.0% of projects were completed on time or early, 11.7% exceeded contractual duration by more than 100%, and 13.3% received the start order within the 30-day benchmark. Recorded explanations include late drawings, pending permits, interdepartmental circulation of files, and slow approval of variation orders. Exploratory chi-square tests detect no statistically significant association between overrun category and contract value, project type, or procurement duration, but small expected cell counts prevent interpreting non-significance as independence. Drawing on agency theory, institutional theory, and the Three Lines Model, we develop a schedule-assurance framework with five audit checkpoints, measurable indicators and propositions for future testing. The contribution combines descriptive empirical evidence and conceptual development rather than causal evaluation. The portfolio contains no measure of audit intervention, recorded explanations may be affected by reporting bias, and findings are specific to a single-institution, single-country setting. Comparative studies and prospective pilots are needed to assess effectiveness and transferability across other public owners and procurement regimes.

JEL Classification: H57; H83; L74; M42; O22

Paper type: Empirical research (exploratory case study with conceptual framework development).