Internal Audit Effectiveness in the Moroccan Public Sector: An Theoretical Approach[Efficacité d'audit interne dans le secteur public marocain : proposition d'approche théorique]

In light of the changes experienced by the internal audit function, mainly that linked to the extension of its scope marked by the transition from the private sector to the public sector, another challenge for the function arises. is about its ability to be effective. The effectiveness of internal auditing, admittedly a concept that has started to receive special attention in the literature, but so far there is no consensus among researchers as to the best framework for the effectiveness of internal audit, and the factors that affect it. In this regard, the objective of this article is to propose a theoretical framework of internal audit effectiveness which includes: stakeholder theory, strategic actor theory, institutional theory and communication theory, as well as to propose a conceptual model, based on the logic of the four theories and on the literature, which assumes the existence of an influencing relationship between four factors (characteristics of listeners, support from senior management, quality of the internal audit function, the auditor-auditee relationship) and the effectiveness of the internal audit.