The contribution of external audit to improving corporate governance: Case study of a Moroccan public company « ALPHA ».

Résumé

The public enterprise (or state) contributes continuously to the creation of national wealth and to the economic and social development of our country, which is the reason why all the stakeholders of these entities must act in accordance with strict and rigorous governance criteria. The governance of Moroccan public enterprises occupies a major place in the main orientations and strategic perspectives of the Moroccan government.

Similarly, our country is currently moving towards this new dynamic of change through in-depth reforms aimed at improving corporate governance mechanisms of the enterprise by establishing the code of good governance practices for public organizations and enterprises, as well as, the important role of the auditor in improving the corporate governance.

This work gives us the possibility to clarify and streamline the contribution of the external audit on the improvement of the governance of the Moroccan public company, through a qualitative study based on semi-structured interviews, in which the objective is to obtain answers regarding the contribution of the external audit to the improvement of corporate governance.