Challenges in Implementing Internal Audit Functions in Local Governments: Evidence from Morocco

Abstract

The objective is to discover the difficulties, challenges and perspectives, of implementing internal auditing in Territorial collectivities[1] in developing countries. The philosophy of positivism and the qualitative approach (interactive interviews and Purposive sampling) were used to collect and analyze empirical data, content analysis and comparative approach are also used. We conducted (09) interviews using a selective method to achieve sample saturation. We collected additional data through document searches. The results of the study confirm that the creation of the internal audit unit has not yet been done in the majority of territorial Collectivities, and that even the units that have been created are not operational, with the exception of certain authorities "such as the Regions". It is also noted that a large majority of territorial Collectivities do not have the necessary human and financial resources, nor a favorable environment for internal control for this implementation.

[1] In the context of Moroccan legislation, Territorial Collectivities are the Regions, the Prefectural/Provincial councils and the Communes.