External factors affecting the effectiveness of internal audit functions in the public Moroccan sector: A quantitative approach

Abstract

This article explores the external factors influencing the effectiveness of internal auditing in the Moroccan public sector, based on resource theory. The aim is to analyze the role of top management support, organizational culture and internal audit independence in improving this effectiveness. The methodology adopted is based on a quantitative approach, through the administration of questionnaires to heads of internal audit departments in various Moroccan public organizations. The non-probabilistic, purposive sample is 200 respondents, selected on the basis of their expertise in the field of internal auditing and their accessibility. This technique allow us to generate much more response due to the difficulties of accessing respondents in this sector. The results confirm that top management support, a favorable organizational culture and internal audit independence are factors significantly associated with internal audit effectiveness. Furthermore, the p-value for SDR was significant (p < 0.01), confirming Hypothesis 1. The p-value for CO was also significant (p < 0.01), confirming Hypothesis 2. The p-value for INAI was significant (p < 0.01), confirming Hypothesis 3. These results indicate a strong positive correlation between these three independent external variables and the dependent variable. These findings are in line with previous research, which underlines the importance of these factors for the success of internal audits. This study highlights that in the Moroccan public sector, the effectiveness of internal auditing depends largely on the management of material and immaterial resources, and suggests that public authorities should reinforce these elements to improve the performance of internal audit departments.