Impact of Cooperation between Internal and External Auditors on Internal Audit Effectiveness in Moroccan Public Companies: Analysis using the Structural Equation Modeling (SEM)

Nacer Mahouat (), Mehdi Gharrafi, El Zineb, Haoudi Wissa, Boumour Rachida, Boualam Abdelaziz and Mehdi Zaim
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Nacer Mahouat: ESTC - Ecole Supérieure de Technologie de Casablanca
Mehdi Gharrafi: The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,
El Zineb: Polydisciplinary Faculty - Sultan Moulay Slimane University - Maroc - USMS - Université Sultan Moulay Slimane
Haoudi Wissa: USMBA - Université Sidi Mohamed Ben Abdellah [Fès]
Boumour Rachida: LGMSS URAC‑45 - University Chouaïb Doukkali, El Jadida
Boualam Abdelaziz: The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,
Mehdi Zaim: The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,

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Abstract: The aim of this study was to examine the factors influencing (determining) the effectiveness of the internal audit function in Moroccan public companies. The research sample consisted of 137 respondents. The results of statistical tests showed that management independence, competence and support could increase the effectiveness of the internal audit function. However, this cooperative relationship did not moderate the impact of management competence and support on internal audit effectiveness. The practical implication of this study is that, in order to increase internal audit effectiveness, internal auditors must adopt an attitude of independence, objectivity and freedom from conflicts of interest in the exercise of their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of internal auditing in the public sector, internal and external auditors need to strengthen their cooperation, particularly with regard to activities requiring collaboration between internal and external auditors, communication between internal and external auditors, and the sharing of working tools and documents between internal and external auditors.

Keywords: internal; audit; public; enterprise; Efficiency; Public; sector; PLS (search for similar items in EconPapers)
Date: 2024-10-04
New Economics Papers: this item is included in nep-acc, nep-ara and nep-mac
Note: View the original document on HAL open archive server: https://hal.science/hal-04763793v1
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Published in Pakistan Journal of Life and Social Sciences (PJLSS), 2024, 22 (2), pp.7046-7059. ⟨10.57239/pjlss-2024-22.2.00532⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04763793

DOI: 10.57239/pjlss-2024-22.2.00532

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