Lots and sub-activities
WP1. Elaboration of a judicial and organisational standard common for all the Moroccan universities
It is a lot of preparatory, preliminary and necessary work for the implementation of the entire system of internal control and audit. It consists of the elaboration of two essential standards for the functioning of the university financial services:
(1) a judicial collection of legal texts governing the functioning of the university financial services. As a matter of fact, all the administrative activities and tasks of the universities are subject to a strict regulation which marks the scope of action. The instructions are issued from several texts, notes and decrees drawn from several sources and from different periods which can be far from each other (there are still texts dating from 1913). For that purpose, it is necessary to elaborate, for each job within the economic and financial services, a judicial guide comprising a set of rules and their regulatory and legal references
(2) a collection comprising the set of job descriptions corresponding to the existing profiles and which have to the economic services should have; these job descriptions must contain the tasks descriptions, assignments and skills required for the jobs. It is necessary to describe in details the functional chart of the economic-financial field of the university and to state the hierarchy and the different validation circuits.
The activity will have 2 phases: a phase of observation of best practices within the European partner universities will precede the production stage of the standard which will take place within the Moroccan universities.
A stage of observation of the practices within the partner European universities will precede the stage of production of the standard table which will take place within the Moroccan universities.
WP2. Preparation, implementation of a textbook for the management and training procedures for the university staff
To guarantee the success of this mission, the above-mentioned procedures, will be elaborated in close collaboration with the various actors concerned from the economic services.
The training of the economic services staff on these procedures will be a part of the activities of this lot. This training will be accompanied by the on-line publishing of a Web platform for the broadcasting of the formalized procedures, in order to ensure their sustainability and their application.
WP3. Review, for the benefit of the project team, of the best practices integrated within the international standards and development of an Audit and Internal Control standard, adapted to the Moroccan universities
The initiation of the project team into the international standards of auditing and internal control is a guarantee of success of the project. Indeed, it is the duty of the project team to ensure, throughout the project, the coherence and relevance of actions compared to best practices integrated to the international standards. In this context, we have foreseen a set of seminars that will be held by experts from the European partners on topics of international standards (Internal Audit) and (Internal Control), in addition to the presentation of good practices applied within the audit and internal control services of these partners.
At the end of this phase, the project team will be able to choose, knowingly, the standard that will fit best with the Moroccan context, then start the adaptation process of the audit and internal control standards chosen.
WP4. Design and implementation of an internal control device together with the implementation of a control mapping related to the processes and risks
WP5.Establishment of an internal audit service: preparation of the internal audit charter, of the process of implementation and adaptation of the audit tools
WP6. Training on the techniques and tools of internal control and audit
WP7. Implementation of a communication plan and a policy of internal and external dissemination of the project results
WP8. Project Management
1)A representative Steering Committee of the consortium members will be set up and it will be responsible for the overall management of the project. The Steering Committee will meet twice per year to debate on the “project development plan”. The objectives will be:
2)- a work team will be set up for each lot. These teams will manage the definition and implementation phases, will track the progress of the lots in accordance with the objectives, will decide the priorities given to the actions and will validate the different steps. A Responsible will be appointed at the head of each team, who will be accountable for the work of the team. Therefore, the people in charge of each lot must provide a regular activity report to the Steering Committee. A summary or an adaptation of these reports will be published on the website of the project.
WP9. Quality assurance
One of the major concerns in project management and especially in audit and internal control are the control of the risks and the assurance of a good quality of the products and results.
In this respect, we are considering, in the framework of this project, to implement a series of actions related to risk management and the introduction of a project-specific quality procedure. Concerning the risk control measures, these will result in the development of a monitoring table for these risks, managed by the responsible of each lot. That table will be initialized at the beginning of the project and updated during the lifetime of the project. The risk monitoring will be done during the project meetings in which various stakeholders will be invited. We will make sure to communicate the agenda and the risk follow-up table far enough in advance in order to be able to prepare any necessary actions. A meeting report will be done by the responsible of each lot, and the updated risk monitoring table will be attached to this report.