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Impact of Cooperation between Internal and External Auditors on Internal Audit Effectiveness in Moroccan Public Companies: Analysis using the Structural Equation Modeling (SEM)

Author

Listed:
  • Nacer Mahouat

    (ESTC - Ecole Supérieure de Technologie de Casablanca)

  • Mehdi Gharrafi

    (The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,)

  • El Idrissi Zineb

    (Polydisciplinary Faculty - Sultan Moulay Slimane University - Maroc - USMS - Université Sultan Moulay Slimane)

  • Haoudi Wissa

    (USMBA - Université Sidi Mohamed Ben Abdellah [Fès])

  • Boumour Rachida

    (LGMSS URAC‑45 - University Chouaïb Doukkali, El Jadida)

  • Boualam Abdelaziz

    (The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,)

  • Mehdi Zaim

    (The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,)

Abstract

The aim of this study was to examine the factors influencing (determining) the effectiveness of the internal audit function in Moroccan public companies. The research sample consisted of 137 respondents. The results of statistical tests showed that management independence, competence and support could increase the effectiveness of the internal audit function. However, this cooperative relationship did not moderate the impact of management competence and support on internal audit effectiveness. The practical implication of this study is that, in order to increase internal audit effectiveness, internal auditors must adopt an attitude of independence, objectivity and freedom from conflicts of interest in the exercise of their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of internal auditing in the public sector, internal and external auditors need to strengthen their cooperation, particularly with regard to activities requiring collaboration between internal and external auditors, communication between internal and external auditors, and the sharing of working tools and documents between internal and external auditors.

Suggested Citation

  • Nacer Mahouat & Mehdi Gharrafi & El Idrissi Zineb & Haoudi Wissa & Boumour Rachida & Boualam Abdelaziz & Mehdi Zaim, 2024. "Impact of Cooperation between Internal and External Auditors on Internal Audit Effectiveness in Moroccan Public Companies: Analysis using the Structural Equation Modeling (SEM)," Post-Print hal-04763793, HAL.
    • Handle: RePEc:hal:journl:hal-04763793
    DOI: 10.57239/pjlss-2024-22.2.00532
    Note: View the original document on HAL open archive server: https://hal.science/hal-04763793v1
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    References listed on IDEAS

    as
    1. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    2. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    3. repec:dau:papers:123456789/1361 is not listed on IDEAS
    4. Mahouat Nacer & Lemsieh Hafsa & Ouissale El Gharbaoui & Benlakouiri Abderrahim & Abarar Ibtissam, 2024. "Proposal for a Conceptual Model on the Role of Digitalization in Improving External Audit Quality [Proposition d'un modèle conceptuel du rôle de la digitalisation sur l'amélioration de la qualité d," Post-Print hal-04695125, HAL.
    Full references (including those not matched with items on IDEAS)

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