Internal Audit in Moroccan Regional Education and Training Academies (AREF) : An empirical study

Abstract

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.