Control environment impact on the overall performance of Moroccan Public Enterprises and Establishments subject to the accompanying monitoring

Abstract

Insofar as how well it affects the rest of the process, the control environment serves as the foundation for internal control. It is of particular importance in the context of public organizations, where the need to protect public funds and improve their performance predominate. The purpose of our article is to examine how the elements of the internal control environment affect overall performance of Moroccan Public Enterprises and Establishments (PEE) subject to the accompanying monitoring. Our methodology is diveded into two phases. The first is a qualitative exploratory study by opting for semi-structured interviews (5 people interviewed) and a documentary study. The second is a quantitative confirmatory survey with 51 participants who are affiliated with the establishments that are the focus of our research.

The results confirm the positive effects of the internal control environment on the overall performance of EEPs subject to the accompanying monitoring, through its factors: Integrity and ethical values; organizational structure and governance of the organization; Allocation of powers and responsibilities and; Commitment to a skill level.  Nevertheless, the research shows that there are more elements affecting this performance. In fact, boosting the overall performance of PEEs would depend on strengthening the control environment of these organizations, especially with the the involvement of governance bodies and management.