Original scientific paper
https://doi.org/10.31297/hkju.26.2.3
Challenges in Implementing Internal Audit Functions in Local Governments: Evidence from Morocco
Hassan Abou-Elkacim
; Mohammed First University, Oujda, Morocco
Mohamed Sifa
; Hassan II University, Casablanca, Morocco
Abstract
This article examines internal auditing within territorial collectivities in Morocco. The main objective of the research is to assess the rate of implementation of internal audit units within territorial collectivities, given that the legal establishment of this function only occurred in 2015. The study also seeks to highlight the challenges and prospects associated with this experience. The study adopts an interpretivist philosophy and a qualitative approach, using interactive interviews and purposive sampling to collect and analyse empirical data. A comparative approach was also employed to enrich the analysis. This research constitutes an in-depth case study with a limited exploratory scope, based on nine interviews conducted through a selective sampling method in order to achieve sample saturation. Additional data were collected through documentary research. The field of research is limited to the Fez-Meknes Region and includes four territorial entities representing the three levels of decentralisation. The results of this empirical study indicate that the internal audit function is not yet widely established within territorial collectivities. With the exception of certain entities, notably the 12 regions, most territorial collectivities have not implemented this new function due to several factors, including limited financial resources, the absence of an audit culture, a lack of specialised human resources, and insufficient political will. The importance of this study lies in its contribution to knowledge concerning the modernisation of territorial collectivities in developing countries, particularly Morocco, where the number of indexed articles addressing internal control within territorial administrations remains very limited. Its significance also stems from the importance of control systems within public and private organisations and their impact on performance, as well as on administrative and financial governance. In any case, this research may constitute an initial attempt to highlight the implementation of internal auditing in these administrations. It may provide future researchers with a general basis for exploring this subject from different perspectives using other samples, and potentially for investigating other aspects of territorial collectivity management.
Keywords
internal audit; internal control; public administration; territorial collectivities
Hrčak ID:
349976
URI
Publication date:
28.7.2026.
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