The evolution of risk management within Moroccan companies: challenges, practices, and prospects

The evolution of risk management in Moroccan companies reflects a growing awareness of the importance of proactive risk management in ensuring organizational sustainability and competitiveness. Several studies show that Moroccan companies, faced with uncertain economic environments, are gradually integrating international standards such as ISO 31000 and COSO, which guide internal control and risk prevention (Benazzi, 2021; Democraticac, 2024; Maroc-Performance, 2024). This adoption is accompanied by a rise in internal auditing, the effectiveness of which depends on managerial support and auditor training: companies with a developed internal audit function have superior risk management, reducing incidents of fraud and financial errors (Zenodo, 2024; Journals.IndexCopernicus, 2024). This awareness is also reflected in the field of cybersecurity, which is now perceived as a lever for resilience and competitiveness (Mindfull, 2025). However, the level of maturity varies according to the size of the organization: large companies structure their systems, while many SMEs adopt a predominantly reactive management approach (Scribd, 2025). The widespread adoption of a proactive approach and the cross-functional integration of risk management into organizational culture remain major challenges for strengthening the resilience of Moroccan companies in a context of continuous transformation.

AHMAME, Meryem

International Journal of Economics and Management Sciences (2026)

Vol. 5 N° 1 (2026)

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