The Importance of Good Corporate Governance Practices and Internal Audit in the Prevention of Fraud: The Case of Moroccan Public enterprise

L'importance des pratiques de bonne gouvernance et de l'audit interne sur la Prevention de la Fraude: Cas des entreprises publiques Marocaines

Mehdi Gharrafi (), Nacer Mahouat (), Kaoukabi Mohammed (), Hajar Kobi (), Benlakouiri Abderrahim () and Habbani Souad ()
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Mehdi Gharrafi: The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,
Nacer Mahouat: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)
Kaoukabi Mohammed: Sidi Mohammed Ben Abdellah University, Fez, Morocco
Hajar Kobi: University Mohamed 5 of Rabat
Benlakouiri Abderrahim: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)
Habbani Souad: USMBA - Université Sidi Mohamed Ben Abdellah

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Abstract: The context of this research is that there are still many cases of fraud that occur in companies, central government, local authorities or public institutions. The purpose of this study is to determine whether and to what extent internal audit and good governance play a role in preventing fraud in Moroccan public enterprise. The independent variable is "internal audit" and "good governance," while the dependent variable is "fraud prevention." We adopted a post-positivist posture, a hypothetico-deductive logic and a quantitative approach. The research population is made up of internal auditors, a total of 35 people in Moroccan public enterprise. We used a non-probability sampling technique, more precisely, the saturated sample technique, and then multiple regression to model fraud prevention and its determinants. The results of the study show that internal audit and good governance have a positive and significant role in fraud prevention. In addition, internal audit and good governance contribute 49.2% in the prevention of fraud.

Keywords: Internal audit good corporate governance fraud prevention Moroccan public enterprise; Internal audit; good corporate governance; fraud prevention; Moroccan public enterprise (search for similar items in EconPapers)
Date: 2024-09-27
New Economics Papers: this item is included in nep-acc, nep-afr and nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-04744632v1
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Published in Pakistan Journal of Criminology, In press, 16 (04), pp.(781-796). ⟨10.62271/pjc.16.4.781.796⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04744632

DOI: 10.62271/pjc.16.4.781.796

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