European Journal of Molecular & Clinical Medicine

Abstract

Control in a broad sense is often defined as a tool for good governance within the company,
particularly that belonging to the public sphere, where the concept of control is often
synonymous with a structural or even regulatory obligation to be observed, particularly at the
level of the public structure.The purpose of this article is to highlight, the main attributes
defining the mode of control within public structures, particularly in the Moroccan context.
Also, it is proposed to examine the positioning of internal control at the level of the national
and international context and its evolution within the public entity in Morocco.
Accordingly, a first section is devoted to a clarification of the concept of governance and a
lever value creation. At the second, the context related to internal control at the level of public
organizations in Morocco is presented. Then, a close look is taken at the concept of Control as
an elementary axis of enlightened and performance-oriented governance. On another level,
with regard to the public structure in Morocco, a presentation of the evolution of the concept
is exposed, complemented in the last part by a review of the regulatory and organizational
framework governing the management of the public portfolio