The contribution of internal auditing to good governance: the case of Moroccan regional councils

Abstract

The Moroccan public sector has undergone significant transformations since independence, marked by institutional reforms aimed at improving local governance. In this context, internal auditing plays a crucial role in ensuring transparency, performance, and accountability. This article adopts a conceptual approach and seeks to analyze the contribution of internal auditing to good governance within Moroccan regional councils.

The study employs a theoretical framework, drawing on a conceptual review, an empirical literature review, and a discussion of previous research. Through an analysis of existing theoretical and empirical frameworks, we identify the mechanisms through which internal auditing influences decision-making and the management of public resources.

The findings indicate that internal auditing enhances governance by reducing information asymmetries, strengthening internal control, and promoting more efficient budget allocation. However, challenges remain, particularly regarding auditors' independence and the effective implementation of recommendations.

This article proposes a research model integrating the interactions between internal auditing and local governance, thereby paving the way for future empirical studies to validate these hypotheses.

JEL Classification: M42, H83.

Paper type: Theoretical Research