International Journal of Information Technology and Applied Sciences (IJITAS)
https://woasjournals.com/index.php/ijitas
<p><strong>International Journal of Information Technology and Applied Sciences (IJITAS) -ISSN 2709-2208 (Online)-</strong> is a peer-reviewed International Journal that currently publishes 4 issues annually. IJITAS is published by the <a href="http://www.woasjournals.com/" target="_blank" rel="noopener">World Organization of Applied Sciences (WOAS)</a>. IJITAS journal publishes technical papers, as well as review articles and surveys, describing recent research and development work that covers all areas of computer science, information systems, and computer / electrical engineering.</p> <p align="justify"><em><strong>Cross Reference</strong></em></p> <p align="justify"><strong>International Journal of Information Technology and Applied Sciences (IJITAS)</strong> is a member of the <strong>CrossRef. </strong>The DOI prefix allotted for IJITAS is <a href="https://doi.org/10.52502/ijitas"><strong>10.52502/ijitas</strong></a></p>World Organization of Applied Sciencesen-USInternational Journal of Information Technology and Applied Sciences (IJITAS)2709-2208Internal Audit in Moroccan Regional Education and Training Academies (AREF) : An empirical study
https://woasjournals.com/index.php/ijitas/article/view/822
<p>Over the past two decades, the Moroccan education system has been under considerable pressure to both improve the quality of its services, and make more effective and efficient use of the resources at its disposal. This context has necessitated the updating of the management control system and the introduction of internal control and audit systems. The latter has become a key device at the service of the national education system's top management. Our research studies the late implementation and gradual development of the internal audit function in Moroccan regional education and training academies (AREF), and analyzes its descriptive, structural, organizational and functional characteristics. Data was collected through a survey of financial affairs inspectors (IAF) in the internal audit units (UAI) of nine AREFs. The results of the study highlight the similarities and differences, as well as the gaps and shortcomings, that characterize internal auditing in AREFs compared with private organizations.</p>Mohamed ESSAOUDIRaja LOTFI
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https://creativecommons.org/licenses/by-nc-nd/4.0
2024-03-142024-03-1461011010.5281/zenodo.10817518