Study of the Contribution of Internal Audit to the Management of Human Resources Risks in Moroccan Local Authorities

The Case of the Souss Massa Region.

Abstract

The general objective of this work is to study the contribution of internal audit to HR risk management in Moroccan local authorities, particularly in the Souss Massa Region.

On the theoretical level, we have adopted a positivist epistemological stance based on hypothetico-deductive reasoning and a quantitative approach. On the empirical side, our study was based on a questionnaire survey of a sample of 36 managers from the Souss Massa Region administration. Our research model was analyzed and evaluated using Smart PLS 4 software.

The results showed that internal auditing has an influence on the control of risks associated with recruitment shortcomings, risks of default or excess turnover, and psychosocial risks. However, it does not affect the risks associated with inadequate training.