The new COSO for effective internal control: An exploratory study in the Moroccan context
Abstract
The strengthening of the internal control system and risk management depends on the application of a powerful and efficient reference framework in the matter, thus allowing to guarantee this purpose.
The COSO was the subject of our research, we focused on the Moroccan companies that they adopt this reference framework in order to specify the effectiveness of the internal control system and the control of risks that it guarantees. This research allows us to analyze the contribution of the COSO framework to the effectiveness of the internal control system and risk management, on the basis of which we formulated our research problem: To what extent does the application of the COSO framework allow the improvement of the effectiveness of internal control and risk management in Moroccan companies?
We opted for a qualitative study, this research was based on an exploratory study with managers and executives of companies in different sectors whose objective is to know if Moroccan companies apply this standard, and even its impact on internal control in a specific context (the application of the COSO framework allows the improvement of the effectiveness of internal control and risk management in Moroccan companies)
The results obtained have allowed us to expand the idea that was initially planned, to leave new avenues for future researchers.
Classification JEL: M41, M49
Paper type: Empirical Research
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Copyright (c) 2022 mohamed KHARBACH, Houria ZAAM, Souhail EL GUIR

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