INDEPENDANCE DE L’AUDITEUR INTERNE : OBSTACLES ET LEVIERS

L’activité d’audit interne repose sur un principe fondamental de l’indépendance qui vise à garantir la crédibilité des travaux de l’auditeur et la fiabilité de ses jugements. Toutefois, la mise en œuvre de cette indépendance se heurte à certains obstacles organisationnels découlant de la position hiérarchique de l’auditeur au sein de l’entité auditée, qui tout en étant employé de celle-ci, il doit aussi évaluer son fonctionnement et sa gestion en toute objectivité. Ce double rôle n’est pas sans incidence sur son propre jugement lors l'exécution de sa mission. Le présent article propose d’analyser le principe d’indépendance et d’identifier les facteurs de risques liés aux conflits de rôles et d’intérêts ainsi que les mesures mises en place pour préserver cette indépendance et la maintenir à un niveau «optimal», à travers notamment la collaboration entre l'audit interne et le comité d’audit

La Transformation Digitale De L’administration Publique Marocaine En Temps De Crise.

In recent years, numerous governments have adopted a digital approach to make public services more accessible, transparent, and efficient. Digitalization acts as a catalyst for change, aiming to enhance the efficiency of public administrations by streamlining procedures and providing faster and more accessible services. The health crisis has highlighted the vulnerabilities of public management systems, underscoring the importance of digitalization in strengthening the performance, resilience, and sustainability of administrations. In response to these challenges, governments worldwide have accelerated their efforts to modernize their digital infrastructures. In Morocco, the government has launched several digitalization initiatives for public administrations, emphasizing digitization as a crucial development tool, particularly through the 2021 New Development Model (NMD). These initiatives include the creation of online platforms for various public services, thereby facilitating citizen access. The reforms aim to simplify administrative procedures, reduce execution times, and improve user satisfaction. This contributes to public value creation and strengthens trust between citizens and the administration. For instance, Law No. 53-05 on the electronic exchange of legal data establishes general principles to promote a climate of trust and regulate the digitalization of public services. Key Points: Digitalization of Public Services: Digitalization aims to make public services more accessible and efficient. In Morocco, this includes transforming traditionally physical services into online services, reducing travel and queues. Administrative Reforms: The Moroccan public administration has committed to reforms to provide more efficient electronic services, thereby reducing execution times and improving user satisfaction. These reforms encompass the modernization of IT systems and the training of civil servants. New Development Model (NMD): The 2021 NMD emphasizes digitization as an essential development tool, reflecting the Moroccan government's commitment to digital transformation. This model aims to integrate advanced technologies to stimulate innovation and economic growth. In-Depth Analysis: * Impact of the Health Crisis: The health crisis has exposed the vulnerabilities of public management systems and accelerated digitalization as a means to enhance administrative performance and resilience. Investments in digital technologies have enabled the continuity of public services despite lockdowns. * Digital Divide: Digitalization must also address the digital divide to ensure inclusion and equal access to services for all citizens. Specific programs are necessary to provide equipment and training to disadvantaged populations. * Governance and Security: Implementing transparent governance and protecting personal data are crucial for the success of digitalization. It is essential to establish strict regulatory frameworks to ensure the confidentiality and security of sensitive information. * Digital Economy: The digital strategy aims to stimulate the digital economy, with objectives such as job creation and significant contributions to the national GDP. Initiatives include supporting tech startups and incubating innovative projects. This summary aims to synthesize literature on digital transformation and e-government, identify the issues and challenges related to this transformation in the context of public administration, and analyze the factors and obstacles influencing its development and success. Furthermore, it explores global best practices and the necessary adaptations for the Moroccan context, thus providing a roadmap toward a more modern and efficient public administration. Keywords : Digital transformation, public administration, public management.  Ces dernières années, les gouvernements ont adopté des approches numériques pour rendre les services publics plus accessibles et efficaces. La crise sanitaire a révélé la nécessité de moderniser les infrastructures numériques pour améliorer la performance et la résilience des administrations. Au Maroc, des initiatives de numérisation, notamment via le Nouveau Modèle de Développement (NMD) de 2021, visent à simplifier les procédures administratives, réduire les délais et améliorer la satisfaction des utilisateurs. La numérisation renforce la valeur publique et la confiance citoyenne, tout en abordant la fracture numérique et en garantissant la sécurité des données personnelles pour un succès durable. Mots Clés : Transformation digitale, administration publique, Management public

Health and Risk Behaviors of Bystanders: An Integrative Theoretical Model of Bystanders’ Reactions to Mistreatment

This article constructs a comprehensive theoretical model that outlines bystanders’ emotional and behavioral responses to the mistreatment of adolescent peers. The model captures bystanders’ risk and health risk behaviors, which have been overlooked in the context of their reactions; when addressed at all in connection with bystanders of bullying among adolescents, they have been treated separately. Here, we present bystanders’ emotional and cognitive reactions and their impact on bystanders’ responses including a set of responses that demonstrate risk and health risk behaviors that are directed to the bystander as a victim by proxy. The theoretical framework is the conservation of resources theory, which posits that personal resources (i.e., potency and moral disengagement) and social resources impact the process that leads to bystanders’ reactions. Previous models have overlooked the integrative viewpoint of bystanders, and comprehensive models that explain bystanders’ behavioral and emotional responses have received little attention especially with regards to adolescents. Two recent models overlooked core features embedded in the current model, including the risk and health risk behaviors that it integrates. The proposed model presents a novel and more comprehensive view of bystanders’ reactions and the process underlying these reactions. It integrates existing knowledge embedded in other existing models. At the same time, this perspective indicates the centricity of potency as a key resource that dictates the emotional response and behaviors of bystanders. This potentially allows for new applications in the mitigation of adverse impacts that follow the witnessing of mistreatment. The article discusses these applications, which are based on previous findings, their implications for practice, and directions for future empirical research necessary to validate the model

Health and Risk Behaviors of Bystanders: An Integrative Theoretical Model of Bystanders’ Reactions to Mistreatment

This article constructs a comprehensive theoretical model that outlines bystanders’ emotional and behavioral responses to the mistreatment of adolescent peers. The model captures bystanders’ risk and health risk behaviors, which have been overlooked in the context of their reactions; when addressed at all in connection with bystanders of bullying among adolescents, they have been treated separately. Here, we present bystanders’ emotional and cognitive reactions and their impact on bystanders’ responses including a set of responses that demonstrate risk and health risk behaviors that are directed to the bystander as a victim by proxy. The theoretical framework is the conservation of resources theory, which posits that personal resources (i.e., potency and moral disengagement) and social resources impact the process that leads to bystanders’ reactions. Previous models have overlooked the integrative viewpoint of bystanders, and comprehensive models that explain bystanders’ behavioral and emotional responses have received little attention especially with regards to adolescents. Two recent models overlooked core features embedded in the current model, including the risk and health risk behaviors that it integrates. The proposed model presents a novel and more comprehensive view of bystanders’ reactions and the process underlying these reactions. It integrates existing knowledge embedded in other existing models. At the same time, this perspective indicates the centricity of potency as a key resource that dictates the emotional response and behaviors of bystanders. This potentially allows for new applications in the mitigation of adverse impacts that follow the witnessing of mistreatment. The article discusses these applications, which are based on previous findings, their implications for practice, and directions for future empirical research necessary to validate the model.</jats:p

A Comparison of the degree of effort involved in the TOMM and the ACS Word Choice Test using a dual-task paradigm

The aims of the current study were to: (a) examine the predictive validity and efficacy of the Advanced Clinical Solutions Word Choice Test (WCT) as a measure of effort relative to the Test of Memory Malingering (TOMM); (b) investigate whether performing a dual (distraction) task would undermine performance on either test; (c) assess the effect of coaching on the diagnostic accuracy of both the WCT and the TOMM; and (d) establish an optimal cut score for the WCT. The current study used a simulation design based on an analogue design in which normal participants were instructed to either apply full effort or simulate a brain injury on the tasks without being detected. Participants included 93 undergraduate university students who were randomly assigned to 1 of 4 conditions: (a) distraction, (b) uncoached traumatic brain injury (TBI) simulators, (c) coached TBI simulators, or (d) full effort. The results demonstrated that the WCT and the TOMM were effective in detecting simulated cognitive impairment. Both tests were resistant to the effects of distraction and were equally effective in detecting coached and uncoached simulators. A cut score of 42 on the WCT was found to provide optimal specificity and sensitivity on the test.10 page(s

The Box Task: A novel tool to differentiate the primary progressive aphasias

Objective: Differentiating the primary progressive aphasia (PPA) variants in clinical settings remains complex and challenging, especially for the logopenic (lv-PPA) and non-fluent variants (nfv-PPA). Recent studies suggest that visuospatial memory is more compromised in lv-PPA than in nfv-PPA and is relatively spared in the semantic variant (sv-PPA). Accordingly, assessment of visuospatial memory performance may assist in the differential diagnosis of PPA variants. Here, we investigated the utility of a novel computerised visuospatial working memory test - the Box Task - to differentiate the three PPA variants and typical Alzheimer's disease (AD). Methods: Eighteen lv-PPA, 14 nfv-PPA, 23 sv-PPA, 33 AD patients, and 32 healthy controls matched for age and education were recruited. All participants completed the computerised Box Task and WMS-III Spatial Span as measures of visuospatial working memory. Results: The lv-PPA group made significantly more Box Task between-search errors than nfv-PPA, sv-PPA and control groups. The AD group, however, displayed the greatest impairments on this measure relative to the PPA variants. Logistic regression analyses in lv-PPA and nfv-PPA demonstrated that the combination of Box Task between-search error variables (i.e., 4- and 6-box levels) could correctly classify 72% of lv-PPA patients and nearly 79% of nfv-PPA patients. Area under the receiver operator characteristics curve (AUC) analyses revealed the Box Task was more sensitive than Spatial Span at differentiating lv-PPA from nfv-PPA. Conclusions: Our findings suggest that a simple, computerised measure of visuospatial working memory - the Box Task - shows potential diagnostic utility in differentiating lv-PPA from the other PPA variants

PHOTOCATALYSIS–MEMBRANE SEPARATION COUPLING REACTOR: REMOVAL OF ORGANIC POLLUTANTS FROM WATER

This work reports the photodegradation process of methylene blue in a membrane photoreactor by using TiO2 as the photocatalyst and phosphate microfiltration membrane as separation barrier recovery and recycle the photocalysts particles. The rejection rate of the TiO2 photocatalyst particles reaches 99.9% and the degradation rate of methylene blue is 75% in 1 hour of filtration