The period 1999-2009 was considered as “the decade of education” in Morocco because of the main projects of the overhaul of the education system launched during this period. This period has seen profound reforms which affected the organization, pedagogy, and financial management of Moroccan universities to improve their performances and to offer the market a skilled workforce. In March 2020, Morocco recorded the first positive cases of Covid-19. Following this situation and in interaction with the international circumstances, the country has embarked on an anticipatory strategy to limit the spread of this new virus through confinement that lasted from March 20 to July 10, 2020, influencing the normal functioning of most sectors and disrupting the strategies of all sectors of activity. The higher education sector has not escaped the effects of the pandemic. Through this article, we wonder about the impact of covid-19 on Moroccan higher education, scientific research, and currents project launched in this sector. We found that the learning process in universities was the most negatively impacted by the pandemic, at the same time, the scientific research mission saw improvements in publications and research funding during the crisis. Finally, the article highlights lessons from this pandemic for the Moroccan higher education sector, which could be illustrative for other developing countries.

No abstract

No abstract

No abstract

Internal control is increasingly seen as the foundation on which the company relies to ensure, on the one hand, the effectiveness and efficiency of operations, the quality of information and compliance with laws, regulations and policies, and on the other hand, to prevent and control risks that may affect the achievement of objectives. Therefore, internal control encompasses all the different types of security that exist within the organisation to provide reasonable assurance that objectives are achieved. In short, through the deployment of an effective and efficient internal control system, a company is better equipped to achieve its objectives and avoid pitfalls and imponderables. Furthermore, internal auditors are part of the steering framework. Thus, they have the possibility to carry out evaluations, whether permanent or punctual, on the other elements of internal control. Therefore, internal audit is an element of the internal control system, and its purpose is to ensure that all the company's operations are under control and that the company is managed efficiently and transparently. The ultimate objective of our research is to analyse the role of internal audit as a performance tool of the internal control system.