AuditUM: Internal Audit and Control inside Moroccan Universities

Philosophy and objectives

The Court of Auditors in Morocco has highlighted in recent years, organisational failure due to the lack of internal audit systems, particularly in universities. However, despite the existence of a legal and lawful framework, a policy supporting the good governance principle and the necessity to have this type of system, Moroccan universities lack tools for governance, performance monitoring and command of their administrative functioning. In response to this malfunctioning, an internal audit service in the university will be implemented with the aim to strengthen the capacities of the university in management, governance and innovation while benefiting from the experience and the know-how of the European partner universities. 

To do so, the project aims to equip universities with an internal and autonomous audit service that will ensure the accuracy and the physical and accounting sincerity of transactions, guarantee the integrity of the heritage and judge the efficiency of the Information System. Tools to check the efficiency in carrying out tasks will be created, as well as an internal inspecting system, gathering the best procedures in international standards in terms of risk management. The skills of the university staff will also be developed particularly through training sessions and practical placements.

Thus, the university will be able to implement procedures to optimise resources, reinforce the legitimacy and credibility of administrative activity by the command of the internal functioning but also to apply a university management Advice-Body and to turn this inert administrative management into dynamic management.

Who are the partners?

University of Vigo (UVIGO) (coordinator), SPAIN

Aix-Marseille University, FRANCE

Technologic University of Lodz (LUT), POLAND

The Autonomous University of Madrid, SPAIN

Erasmus University College Brussels (EHB), BELGIUM

The Higher Institute of Engineering of Porto (ISEP), PORTUGAL

University of Abdelmalek Essaâdi  (UAE), MOROCCO

University of Mohammed V Rabat (UM5R), MOROCCO

University of Moulay Ismail (UMI), MOROCCO

University of Ibn Tofaîl-Kénitra (UIT), MOROCCO

The Private University of Marrakech (UPM), MOROCCO

The University of Hassan Premier (UH1), MOROCCO

Ministry of Higher Education (MESFCRS), MOROCCO