المستخلص: |
Comparative studies serve as valuable tools for deepening our understanding of diverse phenomena or systems. The study specifically examines Morocco’s financial oversight. Morocco’s unique financial management system spans over 12 centuries, and its state strength is closely tied to effective financial management. The history of supreme financial oversight in Morocco includes various stages, from historical authorities to the establishment of the Supreme Audit Institution in 1979. Challenges such as resource scarcity and independence have shaped its evolution. The constitutional amendments of 1996 and 2011 significantly enhanced the Supreme Audit Institution’s roles, granting it operational independence. Regional councils also contribute to effective oversight. Overall, Morocco strives to meet international standards, and its oversight mechanisms continue to evolve, encompassing classic, judicial, advisory, and ethical functions.
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