Internal Audit and the Modernization of Moroccan Public Administrations

Authors

  • Mouard HAINOUS PhD student in management science at Abdelmalek Essaâdi University, Morocco
  • Yassine SEKAKI PhD student in management science at Abdelmalek Essaâdi University, Morocco
  • Imane AMIRI PhD student in management science at Abdelmalek Essaâdi University, Morocco
  • Houria ZAAM Professor of Higher Education at the Faculty of Economic and Social Legal Sciences, Tétouan, Morocco

DOI:

https://doi.org/10.52502/ijfaema.v3i3.50

Keywords:

Internal audit, modernization of public administration, new public management, good governance

Abstract

The new constitution of 2011 and the Organic Law n ° 130-13 related to the Finance law constituted for Morocco a major turning point in the modernization’s path of the public administration. A much desired objective, that can only be achieved by the dissemination within public administrations of a set of management principles and techniques allowing Morocco to set up an effective and efficient management of administrative affairs. The same goes for the advent of currents that promote the application of the principles of good governance and new public management, through the adoption of management standards and practices borrowed from the private sector. According to this logic, Moroccan public administrations have become aware of the importance of adopting internal audit as a mean to improvt their performance.

Author Biography

Imane AMIRI , PhD student in management science at Abdelmalek Essaâdi University, Morocco

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Published

2021-05-31

How to Cite

HAINOUS , M., SEKAKI, Y., AMIRI , I., & ZAAM, H. (2021). Internal Audit and the Modernization of Moroccan Public Administrations. International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA), 3(3), 54–61. https://doi.org/10.52502/ijfaema.v3i3.50