The Effectiveness of Internal Audit for Better Uncertainty Management: The Case of Hotels in Agadir

Tarik Maalemi (), Si Mohamed Bouaziz () and Abdellatif Koukkous ()
Additional contact information
Tarik Maalemi: Ibn Zohr University, Faculty of Legal, Economic and Social Sciences of Agadir
Si Mohamed Bouaziz: Ibn Zohr University, Faculty of Legal, Economic and Social Sciences of Agadir—Laboratory of Studies and Research in Economics and Management
Abdellatif Koukkous: Ibn Zohr University, Faculty of Sciences of Agadir—Laboratory of Mathematics, Computer Science and Applications, Information Security

Chapter Chapter 9 in Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa, 2026, pp 161-194 from Springer

Abstract: Abstract This article examines the effectiveness of internal audits in improving uncertainty management, focusing on hotels in Agadir. Using a study of a sample of 32 hotels in the city of Agadir, the analysis explores how internal audit practices influence the management of uncertainty in the hotel industry. The results reveal that internal audits play a crucial role in identifying and mitigating potential risks, thereby improving operational resilience and strategic decision-making in a dynamic environment such as Agadir. This research underlines the importance of effective governance and proactive risk management in enhancing the competitiveness and sustainability of hotel businesses.

Keywords: Internal audit; Uncertainty management; Hospitality industry; Agadir; Risks and resilience (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-94518-2_9

Ordering information: This item can be ordered from
http://www.springer.com/9783031945182

DOI: 10.1007/978-3-031-94518-2_9

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().