Statuts de l’IIA-MAROC

A pioneer in its field, the Institute of Internal Auditors – Morocco “IIA- MAROC” (AMACI) has contributed to placing Morocco among the first countries to adopt the principles of good governance unanimously recognized at the legal, ethical and accountability levels.

Indeed, IIA- MAROC has carried out a major project to strengthen its governance system. The Institute revised its statutes and adopted them by its Extraordinary General Assembly in March 2019, in accordance with the guiding principles applicable to professional associations in accordance with national and international contexts.

The new statutes of The IIA- MAROC comply with the Governance Guidelines of The IIA Global . For more information, consult the Statutes of IIA- MAROC March 2019 version (Approved by the EGM-March 06, 2019)

IIA- MAROC Internal Regulations

The Internal Regulations of IIA- MAROC are intended to specify points not detailed in the Statutes of the Association. It applies to all administrators, members, permanent staff as well as to each new member of the Association.

For more information, see the IIA-MAROC Internal Regulations_September 2019 version.

IIA-MAROC Ethics System

The IIA- MAROC Ethics System is made up of :

Code of Ethics and Deontology

The IIA- MAROC Code of Ethics and Deontology aims to :

  • promote a culture of ethics within our Institute
  • provide guidelines that will help the administrators, members and permanent staff of IIA- MAROC to act and make decisions, in accordance with the values and reputation of our Institute.

The IIA- MAROC Code of Ethics and Deontology is established in accordance with the Code of Ethics as well as the Fundamental Principles for the Professional Practice of Internal Auditing of The IIA Global .

For more details, consult  the Code of Ethics and Deontology of IIA-MAROC_Version May 2019

Director’s Charter

The objective of the Administrator’s Charter is to allow IIA-MAROC Administrators to fully exercise their skills and ensure the full effectiveness of the contribution of each of them, in compliance with the rules of independence, ethics and integrity that is expected of them.

It is written with reference to the Governance principles set out by The IIA Global .

The IIA- MAROC Administrators undertake to adhere to the IIA- MAROC Ethics System, in particular, the guiding rules contained in the Administrator’s Charter and to implement them.

For more details, consult the Charter of the Administrator of IIA-MAROC_Version May 2019 as well as its appendices:

Trainers Charter

The purpose of the IIA- MAROC Trainers Charter is to determine the general rules that each trainer must apply within the framework of his training services provided on behalf of IIA- MAROC.

It should make it possible to improve the quality of training, both in the interest of developing the professionalism of Internal Auditors and in creating added value by The IIA- MAROC.

The IIA- MAROC trainers undertake to adhere to the IIA- MAROC Ethics System , in particular to the guiding rules contained in the Trainers Charter and to implement them.

For more details, see the IIA- MAROC Trainers Charter_May 2019 version Ethical Complaints Handling Procedure

Procedure for Handling Ethical Complaints  

The purpose of this procedure is to define the rules and procedures for processing ethical complaints from the Moroccan Institute of Internal Auditors “IIA-MAROC”.

It concerns complaints filed against breaches of the Institute’s statutory and regulatory texts. It applies to all administrators, members, trainers and permanent staff of IIA- MAROC

For more details, see the IIA- MAROC Ethical Complaints Handling Procedure_May 2019 version

The purpose of this procedure is to define the rules and procedures for handling ethical complaints from IIA- MAROC (Cf. Article 19 of the Statutes ).

It is the management of the Code of Ethics and Conduct of the Institute through the establishment of an early warning system (Whistleblowing ).

It concerns complaints filed against breaches of the Institute’s statutory and regulatory texts. It applies to all administrators, members, trainers and permanent staff of IIA- MAROC.

Examples of reportable violations are cited below :

  • embezzlement ;
  • falsification of accounting records ;
  • potential, actual or perceived conflict of interest;
  • collusion;
  • intentional concealment or misrepresentation of important data or facts; acceptance of bribes;
  • unlawful use of Association property; inappropriate or exaggerated spending;
  • payment for goods or services that have not been provided; substitution of goods by others of lower quality;
  • use of the name of the Association for personal business activities
  • deviation from the laws and regulations of the Association or The IIA Global .
  • Consult the IIA- MAROC Ethics Complaints Handling Procedure_May 2019 version

To report a breach and file a complaint, please complete and sign the IIA- MAROC Ethics Complaint Form .

This form must be sent by :

  • e-mail to the address ” compliance@iiamaroc.org “
  • or by post to the address of the IIA- MAROC head office: Bd Sidi Mohamed Ben Abdellah Résidence Belle vue, Imm. B, Floor, 2 Office 1, Casablanca 20250

NOTE :

The IIA-MAROC does not accept anonymous complaints or oral depositions. The Institute will take all appropriate measures to protect the identity of the person filing the complaint if it deems it appropriate and if invited to do so, but it cannot under any circumstances guarantee anonymity.