[ Audit et rationalisation des dépenses publiques : Cas de la Région Chaouia Ouardigha ]
Volume 14, Issue 2, January 2016, Pages 601–610
Rachid WAHABI1, Hicham DRISSI2, and Nada SOUDI3
1 Professeur de l'enseignement supérieur, Directeur du Laboratoire de recherche: Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
2 Doctorant au Laboratoire de recherche: Finance, Comptabilité et Audit, Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
3 Doctorante au Laboratoire de recherche: Gestion, Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The last international financial crisis has revealed that the internal audit is the cornerstone of the control of activities and monitoring their performance.
This work will investigate on the existence of a correlation between internal audit and performance in a public administration.
In this way, we begin by defining the two concepts: audit and internal audit, and bring these two disciplines to the public organization. Then, we will study the concept of performance, and how the audit will contribute to its realization. Thus, we will analyze the practical case of the Regional Investment Center. We will try to apply the theoretical approach and especially responding to the question: How internal audit contributes to the performance and governance?
Author Keywords: Audit, Rationalization, Public Expenditure, Regional Investment Center, buying process, supplier's evaluation.
Volume 14, Issue 2, January 2016, Pages 601–610
Rachid WAHABI1, Hicham DRISSI2, and Nada SOUDI3
1 Professeur de l'enseignement supérieur, Directeur du Laboratoire de recherche: Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
2 Doctorant au Laboratoire de recherche: Finance, Comptabilité et Audit, Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
3 Doctorante au Laboratoire de recherche: Gestion, Ecole Nationale de Commerce et de Gestion, Université Hassan I, Settat, Maroc
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The last international financial crisis has revealed that the internal audit is the cornerstone of the control of activities and monitoring their performance.
This work will investigate on the existence of a correlation between internal audit and performance in a public administration.
In this way, we begin by defining the two concepts: audit and internal audit, and bring these two disciplines to the public organization. Then, we will study the concept of performance, and how the audit will contribute to its realization. Thus, we will analyze the practical case of the Regional Investment Center. We will try to apply the theoretical approach and especially responding to the question: How internal audit contributes to the performance and governance?
Author Keywords: Audit, Rationalization, Public Expenditure, Regional Investment Center, buying process, supplier's evaluation.
Abstract: (french)
La dernière crise financière internationale a révélé que l'audit interne constitue la pierre angulaire de la maîtrise des activités des entreprises et le pilotage de leurs performances.
Ce travail étudiera l'existence d'une corrélation entre l'audit interne et l'efficacité et la performance au sein d'une administration publique.
Pour cela, nous commencerons par définir les deux concepts : audit et audit interne, et par rapprocher ces deux disciplines avec l'organisation publique. Ensuite, nous étudierons le concept de la performance, et voir comment l'audit va contribuer à sa réalisation. Enfin, nous analyserons le cas pratique du Centre Régional d'Investissement, où nous essaierons d'appliquer l'approche théorique et surtout de répondre à la question : L'audit interne contribue-t-il à la performance et la gouvernance ?
Author Keywords: Audit, rationalisation, dépenses publiques, Centre régional d'investissement, processus d'achat, évaluation fournisseurs.
How to Cite this Article
Rachid WAHABI, Hicham DRISSI, and Nada SOUDI, “Audit and rationalization of public expenditure : Case of the Chaouia Ouardigha region,” International Journal of Innovation and Applied Studies, vol. 14, no. 2, pp. 601–610, January 2016.
