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The Importance of Good Corporate Governance Practices and Internal Audit in the Prevention of Fraud: The Case of Moroccan Public enterprise
[L'importance des pratiques de bonne gouvernance et de l'audit interne sur la Prevention de la Fraude : Cas des entreprises publiques Marocaines]

Author

Listed:
  • Mehdi Gharrafi

    (The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,)

  • Nacer Mahouat

    (UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

  • Kaoukabi Mohammed

    (USMBA - Université Sidi Mohamed Ben Abdellah)

  • Hajar Kobi

    (University Mohamed 5 of Rabat)

  • Benlakouiri Abderrahim

    (UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

  • Habbani Souad

    (USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

The context of this research is that there are still many cases of fraud that occur in companies, central government, local authorities or public institutions. The purpose of this study is to determine whether and to what extent internal audit and good governance play a role in preventing fraud in Moroccan public enterprise. The independent variable is "internal audit" and "good governance," while the dependent variable is "fraud prevention." We adopted a post-positivist posture, a hypothetico-deductive logic and a quantitative approach. The research population is made up of internal auditors, a total of 35 people in Moroccan public enterprise. We used a non-probability sampling technique, more precisely, the saturated sample technique, and then multiple regression to model fraud prevention and its determinants. The results of the study show that internal audit and good governance have a positive and significant role in fraud prevention. In addition, internal audit and good governance contribute 49.2% in the prevention of fraud.

Suggested Citation

  • Mehdi Gharrafi & Nacer Mahouat & Kaoukabi Mohammed & Hajar Kobi & Benlakouiri Abderrahim & Habbani Souad, 2024. "The Importance of Good Corporate Governance Practices and Internal Audit in the Prevention of Fraud: The Case of Moroccan Public enterprise [L'importance des pratiques de bonne gouvernance et de l'," Post-Print hal-04744632, HAL.
    • Handle: RePEc:hal:journl:hal-04744632
    DOI: 10.62271/pjc.16.4.781.796
    Note: View the original document on HAL open archive server: https://hal.science/hal-04744632v1
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    References listed on IDEAS

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    1. Gérard Charreaux, 2004. "Corporate Governance Theories: From Micro Theories to National Systems Theories," Working Papers CREGO 1041202, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Muhammad Bayuandika & Ratna Mappanyukki, 2021. "The Effect of Spiritual Intelligence and Professional Skepticism of Internal Auditors on Detection of Fraud," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 11(1), pages 22-29, January.
    3. Alessandro Cortesi & Patrizia Tettamanzi & Fabio Corno, 2009. "Empirical evidence on internal control systems and corporate governance in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(1), pages 75-100, May.
    4. Muhammad Bayuandika & Ratna Mappanyukki, 2021. "The Effect of Spiritual Intelligence and Professional Skepticism of Internal Auditors on Detection of Fraud," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 11(1), pages 22-29.
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    Keywords

    Internal audit good corporate governance fraud prevention Moroccan public enterprise; Internal audit; good corporate governance; fraud prevention; Moroccan public enterprise;
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