The Impact of the Internal Control System on the Detection and Prevention of Fraud in the Public Sector in Morocco

Abstract

The aim of this research is to study the impact of the internal control system on the detection and prevention of fraud in the Moroccan public sector, particularly in public establishments. The authors carried out a quantitative study using a questionnaire addressed to a sample of civil servants from 12 public establishments across Morocco; exploiting the PLS method, the results of the study show that the internal control system has a positive and significant impact on the detection and prevention of fraud. In addition, each component of internal control according to Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 has a positive and significant effect on fraud detection and prevention.