The role of the internal audit in improving corporate governance in Morocco case study: Moroccan public companies

In consideration of the progress of internal auditing, a new notion called IA effectiveness has begun to gain traction in the auditing literature. Therefore, the objective of IA must face the difficult task of being useful in order to become a vital component of effective governance. Especially in public sector institutions that are in direct contact with the citizens that they are liable to, and therefore obliged to set up an effective internal audit service in order to improve their management, achieve their objectives and guarantee the efficiency of public services. The goal of this paper is to present and summarize the factors affecting the effectiveness of the internal audit function in Moroccan organizations, as well as to identify the main issues that this function faces in Moroccan public sector organizations. It also aims to provide useful information on other factors that have not been addressed in previous research but may have an impact on the effectiveness of the internal audit department in Moroccan institutions.