id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-10435	SIMOU, Zineb; DAOUI, Driss	Internal audit and governance of Moroccan local authorities: Drafting a conceptual model	2025	19	.pdf	application/pdf	11289	621	30	Abstract: This article proposes a conceptual model analyzing the contribution of internal audit to the governance of Moroccan local authorities. The framework emphasizes the strategic role of internal audit as the third line of defense, highlighting its independence, competence, communication, and follow-up mechanisms.	cache/easat-10435.pdf	txt/easat-10435.txt