The Contribution of Financial Control to Improve Financial Governance: The Case of the Moroccan Court of Auditors

The Court of Auditors plays a crucial role in improving financial governance. Through its audit and monitoring activities, the Court ensures transparency, accountability, and sound financial management. By examining financial reports and conducting in depth investigations, the Court assesses whether public resources are used efficiently and in compliance with legal and regulatory frameworks. This article provides an overview of the Court's role and highlights its key functions in improving financial governance in Morocco, while also exploring the challenges and limitations it faces in fulfilling its mandate. Our aim is to understand and analyse the tasks performed by the Court of Auditors in public bodies and to assess the effectiveness of these tasks in improving the management of public entities and financial governance. This is achieved through documentary research that reviews relevant theories on financial governance, analyses reports published by the Court of Auditors, and examines surveys conducted by international organizations on the mission and impact of the Court of Auditors. By comparing these sources, we aim to provide a comprehensive assessment of the Court's contributions and its role in enhancing governance practices. The value of our research lies in its detailed examination of the role of the Court of Auditors in improving financial governance within public entities. We not only study the scope of its control mechanisms but also analyse the practical impact of its recommendations on public institutions. This research further evaluates the significance and effectiveness of the Court’s mission in fostering accountability, preventing financial mismanagement, and strengthening institutional integrity. Additionally, we consider the evolving legal and institutional landscape that influences the Court’s operations and effectiveness.