The internal auditor¿s knowledge about ERM and contribution in risk management: The Case of Moroccan Organizations with an advanced ERM

Abstract

This study explores whether internal auditors are knowledgeable about ERM and contribute to risk management if the company has a robust Enterprise Risk Management. We studied a sample of Moroccan organizations from different sectors of activity. This dissertation contains a literature review related to Enterprise Risk Management and exposes the major empirical results surrounding the studied topic. the concept of internal audit has also been uncovered in this research, in addition to the reciprocal contribution between the ERM and the IAF. The findings of our study confirm the existence of a strong link between the internal audit function and the enterprise risk management, particularly in the Moroccan context. This study gives many insights regarding the studied topic, especially in the case of emerging countries like Morocco. However, this research could be challenged due to the aforementioned limitations.