INTERNAL AUDIT AND THE DIGITAL REVOLUTION: PERSPECTIVES FOR THE MOROCCAN PUBLIC SECTOR

Abstract

The digital revolution is transforming internal auditing in the public sector by reshaping mechanisms of control, accountability, and performance management. This paper examines how digitalization and artificial intelligence are redefining internal audit practices in Moroccan public institutions. The research aims to analyze the extent to which technological integration enhances audit effectiveness while identifying the organizational, human, and ethical challenges that accompany this transformation. A qualitative approach was adopted, based on semi-structured interviews with internal auditors across fifteen public entities and supported by thematic analysis using NVivo software. Findings reveal that digitalization significantly improves audit efficiency, traceability, and responsiveness, particularly in technologically mature institutions. However, disparities persist between central and local entities, with human capital, training, and leadership engagement emerging as the most decisive factors for successful adoption. The study concludes that digital transformation strengthens transparency and performance but remains constrained by limited digital competencies and fragmented governance frameworks. By highlighting the conditions under which technology fosters sustainable public governance, this paper contributes to the growing body of knowledge on digital auditing and offers practical recommendations for consolidating an intelligent, ethical, and value-driven model of internal audit in the public sector.