Overview

In a Morocco in search of administrative modernization, this book analyzes the challenges and opportunities of reforming internal control for transparent governance. Despite initiatives (LOF 2015, digitization), structural/cultural resistance (centralization, bureaucracy, mistrust of innovation) is holding back progress. Drawing on institutional reports and comparative studies (France, Tunisia), he reveals the paradoxes of a system torn between reform and inertia. Hybrid solutions proposed: international standards (COSO, INTOSAI) adapted locally, disruptive technologies (blockchain, AI), participatory mechanisms (open data, citizen budgets). Key recommendations: Observatoire National du Contrôle Interne (National Internal Control Observatory), strengthening the prerogatives of the Cour des Comptes (French Audit Office), ongoing training for public servants. Aimed at decision-makers, researchers and civil society, the book combines a diagnosis of administrative bottlenecks with an operational roadmap aligned with the SDGs. Combining academic rigor, practical tools (checklists, scenarios) and strategic vision, it has become a benchmark for rethinking governance in Morocco and beyond.

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