International
The Court of Auditors is a member of several other regional organizations such as :
• ARABOSAI: Arab Organization of Supreme Audit Institutions
Within the framework of cooperation with the Arab Organization of Supreme Audit Institutions, the Court actively participates in the meetings of the Executive Council of the Organization and in training meetings on various topics related to the activities of financial jurisdictions.
• INTOSAI : International Organization of Supreme Audit Institutions
The Court of Auditors is an active member within INTOSAI through its participation in several meetings and encounters organized by INTOSAI working groups.
The Court of Audit of the Kingdom of Morocco signed an agreement with INTOSAI Development Initiative in December 2020 to participate in the capacity building project of the Court of Audit of Madagascar 2020-2025. The agreement provides for the Court of Audit of Morocco to provide support in the following areas in particular:
-Annual report;
-Compliance audit;
-Jurisdictional control;
-Strategic management and Internal Governance.
In its capacity as Chairman of the Committee on Renewable Energies, the Court has produced several reports and guides on environmental auditing. These are the Renewable Energy Research Report jointly conducted by the Court of Audit and SAI Indonesia, the report on Land Use and Management from an Environmental Perspective, etc. These reports are available on the WGEA website: http://www.environmental-auditing.org.
*Renewable Energy. INTOSAI working Group on Environmental Auditing, October 2016.
*Land Use and Land Management: Practices in Environmental Perspective, June 2013.
• AfDB PARC-CC Project: Support for capacity building of the Court of Auditors
The Court of Auditors of the Kingdom of Morocco has received financial support from the African Development Bank (AfDB) by letter of agreement signed on June 07, 2016 in order to build the capacities of magistrates and managers of the Court of Auditors (PARC -CC).
The main objectives assigned to this support project are as follows:
• Technical assistance for the development of a training master plan to meet the training needs of magistrates and staff of financial jurisdictions:
• The implementation of the training strategy through strengthening the professional capacities of magistrates
• Acquisition of equipment and software for the training center of the Court of Auditors.
Within the framework of this project and following the request of several SAIs of African countries for training in the areas of auditing and control of public finances, the Court of Auditors organized five training sessions in performance auditing and the jurisdictional control for the benefit of participating magistrates and executives of African SAIs.
In agreement with the AfDB, The Court of Auditors has considered setting aside part of the grant given by the Bank’s authorities in order to cover all the expenses for this training cycle (trainer fees , catering, accommodation, travel document, etc.).
These cycles saw the participation of approximately 30 magistrates and auditors per cycle, including about 22 representatives of SAIs from the following countries: Algeria, Benin, Burkina Faso, Burundi, Cameroon, Congo, Ivory Coast, Djibouti, Gabon, Guinea, Guinea Bissau, Madagascar, Mali, Mauritania, Niger, Democratic Republic of Congo, Senegal, Chad, Togo, Tunisia, Union of Comoros, UEOMA and Morocco.
The cycles organized to date:
• 1st training cycle in “performance audit” from March 20 to 31 2017;
• 2nd cycle on the theme of “Jurisdictional control of accounts” from December 11 to 22 2017;
• 3rd training cycle in “performance audit” from March 26 to April 06, 2018; see the video
• 4th cycle on the theme of “Jurisdictional control of accounts” from July 16 to 28, 2018;
• 5th cycle on the theme of “budgetary and financial discipline” will take place from April 22 to May 03, 2019.