Analysis of Parameters Influencing the Effectiveness of Internal Audit within Public Enterprises in Morocco: Attempt to Create a Model for Evaluating this Effectiveness

Résumé

Abstract

This study focuses on the analysis of factors influencing the effectiveness of internal audit within Public Enterprises in Morocco. Its main objective is to develop a specific evaluation model designed to measure this effectiveness. The process begins with contextualizing the research, highlighting its stakes and objectives. Initially, we examine the literature from three perspectives: theoretical, empirical, and professional, providing a comprehensive understanding of the effectiveness of internal audit. Next, we delve into the conceptual framework, emphasizing the relevance of the topic and detailing the process of identification and formulation of the evaluation model.

In conclusion, this study aspires to contribute to the understanding and improvement of the effectiveness of internal audit within Public Enterprises in Morocco. It aims to address the fundamental question: what are the decisive elements influencing the effectiveness of internal audit processes within Moroccan Public Enterprises (EEPs), and how can these elements be measured and improved to ensure optimal quality of internal audit within these organizations?

Keywords : Internal Audit, Effectiveness, Governance, Stakeholder Relations, External Factors