The impact of the reinforcement of the internal control systems on enhancing resilience capacities of Moroccan companies: a multiple case study

Internal control systems can be categorised as either restrictive or simulative. Organisational resilience requires adaptation and flexibility. Managing this conflict is crucial for organisations: they have to deal with ever faster and unpredictable changes in the environment, while maintaining some control over their operations. This study aims to investigate and explore how adapting internal controls can strengthen the organisation's ability to anticipate, adapt, and transform in the face of challenges. The paper presents a case study of three Moroccan public companies affected by the COVID-19 pandemic. The data collection method was semi-structured interviews and the data obtained were analysed through conventional semantic content analysis. Our findings revealed a significant positive effect of the internal control components on the resilience of the studied organisations. This research does not aim to provide exhaustive or generalised results but rather seeks to identify avenues for future research.