Procedures Manual and Internal Control: An Analysis of Their Structuring Role within a Moroccan Industrial Organization

Manuel de procédures et contrôle interne: analyse du rôle structurant dans une organisation industrielle marocaine

Hamza Ousi Moh () and Tarik Jellouli ()
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Hamza Ousi Moh: USMBA - Université Sidi Mohamed Ben Abdellah
Tarik Jellouli: USMBA - Université Sidi Mohamed Ben Abdellah

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Abstract: In a Moroccan economic environment characterized by growing competition and increasingly complex regulations, companies are compelled to strengthen their internal organization. This article examines how the implementation of an organizational procedures manual serves as a structuring lever for internal control systems. Through an in-depth case study conducted within a joint-stock company (SA) operating in the industrial flour milling sector in the Fès-Meknès region, carried out in collaboration with a certified public accounting firm, we present the methodological approach for developing the manual and empirically analyze its organizational effects. Results supported by interview verbatim excerpts, measurable improvement indicators, and a review of existing literature demonstrate that the formalization of procedures promotes the segregation of duties, the establishment of permanent controls, and an improvement in organizational governance. This article contributes an analysis of the causal mechanisms linking formalization and internal control in the specific context of Moroccan industrial companies, a context that remains underrepresented in the French-language academic literature.

Keywords: COSO; Manuel de procédures; Séparation des fonctions; Gouvernance d'entreprise; Minoterie; Internal control; procedures manual; Segregation of duties; Corporate governance; Flour milling; Contrôle interne (search for similar items in EconPapers)
Date: 2026-06-06
New Economics Papers: this item is included in nep-ara
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Published in International journal of applied management and economics, 2026, ⟨10.5281/zenodo.20568777⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05654358

DOI: 10.5281/zenodo.20568777

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