Paper Open Access
Autors : ElMejdoub Mehdi
Importance of Data Quality – A Study Among Moroccan Managers
ABSTRACT:
As technology becomes increasingly central to daily life, it is no longer merely a support tool for businesses but a foundational pillar of their operations. In some respects, the recent Sub-Prime crisis can be attributed to a failure in the internal control systems of the institutions involved, due to poor data quality caused by incomplete information. This situation raises important governance challenges in general. To address these issues, standards such as ISO 9001 have been developed to regulate data processing procedures within organizations. The ISO 8000 project aims to cover the risks associated with incomplete, partial, or unverified information. In this article, I refer to the motivations that led the ISO 8000 committee, under the leadership of Mr. Peter Benson, to establish this standard, followed by a field survey that revealed trends the still-developing project must address.
Paper Open Access
Autors : Hajjaj Mouna, H. Lechheb
Contextualizing Agile Philosophy
ABSTRACT:
In recent years, the business world has undergone significant transformations that have undeniably impacted management practices. Globalization and the digital revolution have brought changes to generational characteristics, and consequently, to social behavior and work methods. As a result, it has become clear that many existing theories and studies are no longer suited to the current generation, which is more open-minded and more demanding in its relationship with work. At the same time, customers—faced with an abundance of offerings—have become increasingly uncompromising. Technical developments and frequent innovations have made markets unstable, while laws and standards are becoming stricter. Managers must confront this broad range of modern challenges. Companies, for their part, are required to continuously pursue improvement, higher productivity, responsiveness, and anticipation. Together, they must not neglect their social and environmental responsibilities to build long-term customer loyalty. A systemic review of agility has helped identify its foundations, including continuous improvement and proactivity in the face of changing requirements. The agile approach is no longer limited to software development; it now extends to fields where the classical management model once dominated. This article aims to provide a broad introduction to agility, its assumptions, the context that led to its emergence, its fields of application, methodologies, and its impact on projects that have adopted it.
Paper Open Access
Autors : Ikram Lamkaraf, H. Zaam
Internal Audit Function and the Risk of Fraud
ABSTRACT:
This work focuses on studying the role of internal audit in managing the risk of fraud, which arises from economic and professional realities and concerns all companies, regardless of their size or activity. Indeed, fraud risk is one of the most significant risks within companies and can have serious consequences in terms of cost and reputation. The originality of this study lies in providing an integrated conceptual framework regarding internal audit and fraud risk. The findings of this literature review show that internal audit plays a crucial role in detecting and preventing fraud risk.