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The Effectiveness of Internal Audit for Better Uncertainty Management: The Case of Hotels in Agadir

In: Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa

Author

Listed:
  • Tarik Maalemi

    (Ibn Zohr University, Faculty of Legal, Economic and Social Sciences of Agadir)

  • Si Mohamed Bouaziz

    (Ibn Zohr University, Faculty of Legal, Economic and Social Sciences of Agadir—Laboratory of Studies and Research in Economics and Management)

  • Abdellatif Koukkous

    (Ibn Zohr University, Faculty of Sciences of Agadir—Laboratory of Mathematics, Computer Science and Applications, Information Security)

Abstract

This article examines the effectiveness of internal audits in improving uncertainty management, focusing on hotels in Agadir. Using a study of a sample of 32 hotels in the city of Agadir, the analysis explores how internal audit practices influence the management of uncertainty in the hotel industry. The results reveal that internal audits play a crucial role in identifying and mitigating potential risks, thereby improving operational resilience and strategic decision-making in a dynamic environment such as Agadir. This research underlines the importance of effective governance and proactive risk management in enhancing the competitiveness and sustainability of hotel businesses.

Suggested Citation

  • Tarik Maalemi & Si Mohamed Bouaziz & Abdellatif Koukkous, 2026. "The Effectiveness of Internal Audit for Better Uncertainty Management: The Case of Hotels in Agadir," Springer Proceedings in Business and Economics, in: Shani D. Carter & Andrea Smith-Hunter & Laura Best (ed.), Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa, chapter 0, pages 161-194, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-94518-2_9
    DOI: 10.1007/978-3-031-94518-2_9
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