| Summary: | This report summarises key findings, challenges and considerations for improvement based on interactions with the Moroccan Court of Accounts (MCA) and key external stakeholders, including auditees, the Parliament, internal audit bodies and representatives of the private sector and civil society. The report is not meant to be an exhaustive peer review of the MCA, and key areas of the MCA's mandate (e.g. its judicial reviews and financial audits) are intentionally omitted, as a full review of all of the MCA's activities was beyond the scope of the Joint Learning Initiative. This report covers issues that the MCA prioritised as topics for workshops and discussions, and it offers a diagnostic of where the MCA stands in selected areas and suggestions for improvement. This report also aims to highlight the MCA's good practices for the benefit of the broader SAI community, particularly in the MENA region and Africa
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