Internal Audit: What Definition In The Moroccan Public Context?



This study explores the role and objectives of internal audit in the Moroccan public sector through a qualitative approach, based on interviews with fifteen experienced internal auditors. The results reveal a profession in full evolution, characterized by increased professionalization and continuous adaptation to international standards, while taking into account local specificities. The study highlights the importance of internal audit's advisory role in terms of compliance and oversight, and as a key strategic partner for governance and improving the performance of public entities.


Internal audit, public sector, Morocco, international standards, professionalization, advisory role, governance.

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