Study of factors affecting the internal audit effectiveness in public administration

Abstract

The objective of this research is to provide empirical evidence of the main factors influencing the effectiveness of internal audit (IA) in public administration in Morocco, namely independence, competence, management support and the use of the AI function as a career opportunity.

Based on a quantitative study, the research was conducted through a questionnaire survey of a sample of auditors, 43 in number, from selected public administrations with the aim of examining their perceptions of the identified factors.

The results of the study show that the independence of the IA, the strengthening of their skills and the support of senior management contribute to improving the effectiveness of the IA.