In a Morocco in search of administrative modernization this book analyzes the challenges and opportunities of reforming internal control for transparent governance. Despite initiatives (LOF 2015 digitization) structural/cultural resistance (centralization bureaucracy mistrust of innovation) is holding back progress. Drawing on institutional reports and comparative studies (France Tunisia) he reveals the paradoxes of a system torn between reform and inertia. Hybrid solutions proposed: international standards (COSO INTOSAI) adapted locally disruptive technologies (blockchain AI) participatory mechanisms (open data citizen budgets). Key recommendations: Observatoire National du Contrôle Interne (National Internal Control Observatory) strengthening the prerogatives of the Cour des Comptes (French Audit Office) ongoing training for public servants. Aimed at decision-makers researchers and civil society the book combines a diagnosis of administrative bottlenecks with an operational roadmap aligned with the SDGs. Combining academic rigor practical tools (checklists scenarios) and strategic vision it has become a benchmark for rethinking governance in Morocco and beyond.
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