The impact of internal audit on global public management performance in Morocco

Abstract

Morocco has not left behind in terms of developments in the world in terms of improving control and audit techniques. As part of the new public management, Morocco has introduced several laws for the implementation of the internal audit function and its generalization within the public sector. Nevertheless, several public organizations are making efforts to achieve optimal. The main interest of our research is to define the determinants of internal audit that positively affect the global performance of public management.