An auditor evaluates the reliability of an organisation’s processes, financial statements and internal-control systems. In Morocco the role splits into two broad families:
- External audit — by accounting firms (Big Four and local firms) around certification of statutory or consolidated accounts;
- Internal audit — embedded in large companies and public establishments, focused on risk control and process performance.
Scope
- Engagement planning, risk mapping;
- Controls testing, substantive testing, analytical reviews;
- Drafting memos and recommendation reports;
- Briefings to audit committees and senior management;
- Tracking implementation of action plans.
Skills
- Moroccan GAAP and IFRS;
- Analytical rigour, documentation discipline, critical thinking;
- Professional French and English;
- Tooling — advanced Excel, ACL, IDEA, Power BI, firm-proprietary tools.
Training
Master CCA, business schools (ISCAE, ENCG, HEM), engineering degrees with a finance/audit minor. Chartered-accountant qualifications for statutory audit. Certifications: CIA (IIA), CISA (ISACA) for IT audit.
Career paths
Senior, manager, senior manager then partner in firms; internal audit head, audit director, chief risk officer in corporates.