Audit and Evaluation of the Performance in Public Administrations

Abstract

In an uncertain and constantly changing environment, organizations and states are obliged to master their management style and good governance, particularly in terms of performance, in order to preserve their sustainability, which is enabled by the ability to face fierce competition in all sectors. Thus, the current context is characterized by a shortage of resources and an explosion in the expectations of demanding citizens, which pushes managers to pay particular attention to the issue of performance insofar as it constitutes the desired purpose of any organization, whatever its nature. This observation therefore requires managers to use management tools capable of evaluating the performance of their organizations. Among these tools, auditing and performance evaluation remain two managerial activities whose role is crucial insofar as they allow for course correction, mitigation of dysfunctions, and prevention of the future through resulting recommendations. In this regard, this article aims on the one hand to master the concepts of performance, audit and performance evaluation in order to subsequently master their approaches as designed by international institutions and as practiced at the level of Moroccan public administrations based on evaluation models and the contribution of artificial intelligence as well as blockchain technology. And on the other hand, this article emphasizes the contribution of performance audit and performance evaluation to the good management of public finances with the ultimate goal of identifying the constraints that weigh on these two managerial activities in order to propose certain solutions capable of participating in the preservation of public funds.