Contractual & Internal Audit
Secure the fact to understand and decide
At CAE Experts, we approach every engagement with a 360° view of your organization. The result: precision and decision-oriented action.
Our goal: turning information into a strategic lever.
Every audit and statutory audit engagement is built to measure, as it should be, to match your specific challenges.
Contractual audit
It comes into play at key moments: acquisitions, sales, mergers, reorganizations.
Its purpose? To anticipate and secure.
With CAE Experts, you get:
- rigorous analysis,
- a clear picture,
- and solid assurances for your partners and investors.
Because a strategic decision deserves reliable information.
Accounting and financial audit
We verify the accuracy, fairness and compliance of your financial statements. We identify irregularities, clarify the situation and provide an objective read on your accounts.
Beyond the findings, we offer:
- tax optimization opportunities,
- concrete recommendations,
- better legal and accounting structuring.
Financial risk assessment
Liquidity, solvency, fraud, going-concern risk... Because the risks are many, you need to keep them under control.
We identify your vulnerabilities and put the right corrective actions in place.
Goal: secure your business and strengthen its resilience.
Social audit
Meeting your labor obligations leaves no room for improvisation.
CAE Experts reviews your practices in:
- labor law,
- HR management,
- compensation,
- regulatory compliance (CNSS, collective agreements, etc.).
With secure personnel management, the risk of dispute is drastically reduced.
Internal audit
Our work cover:
- Process mapping: identifying strengths and spotting weaknesses (inefficiencies, redundancies, etc.)
- Assessing internal control systems: measuring how robust your safeguards are (securing operations, human and financial risks, etc.)
- Operational recommendations: putting concrete improvement plans in place.
Governance and risk management
We also support you with:
- Monitoring financial flows: detecting accounting anomalies and irregularities.
- Anti-fraud and anti-corruption measures: implementing reliable, lasting control systems.
Who Needs an Audit Engagement?
- Directors and shareholders looking to validate their accounts before a major decision
- Investors and buyers wanting to verify the real financial position of a target before an acquisition
- Moroccan and foreign groups requiring reliable reporting from their subsidiaries
- Banks and lenders that make financing conditional on verified financial statements
- Growing SMEs looking to strengthen their internal controls before scaling up
If your company falls under mandatory statutory audit requirements (commissariat aux comptes), see our dedicated statutory audit page, the two engagements follow different rules.
The Regulatory Framework in Morocco
In practical terms, the auditor verifies that your financial statements (balance sheet, income statement, statement of management balances, financing table, and notes to the financial statements) give a true and fair view of the company's assets, financial position, and results.
How Does the Engagement Work?
- Scoping: understanding your business, defining the scope, and agreeing on a shared timeline
- Internal control assessment: identifying risk areas specific to your organization
- Audit fieldwork: testing significant accounts, confirmations, inventory counts, review of estimates
- Summary review: an oral debrief with management, discussing findings together
- Report: a reasoned opinion and recommendations ranked by level of risk
Deliverables: an audit or opinion report, a summary note on internal controls, a corrective action plan, and, depending on the engagement, a due diligence report you can use directly in your negotiations.
FAQ: Frequently asked questions
What is the difference between a contractual audit and a statutory audit?
A statutory audit (commissariat aux comptes) is legally required for certain companies, notably SAs and SARLs exceeding 50 million dirhams in revenue, and results in an annual certification of the accounts. A contractual audit is voluntary, triggered by a specific need: an acquisition, financing, a reorganization, or doubts about the accounts.
How long does an audit take?
It depends on the size of the company, the quality of its accounting, and the agreed scope. A targeted engagement can be delivered within a few weeks; a full audit is usually organized over several visits spread around the fiscal year-end. The timeline is set from the engagement letter.
Will the audit disrupt my team?
No, not if the engagement is well prepared. We send the list of required documents in advance, work from the records themselves, and keep requests limited to targeted interviews. Most exchanges take place with your accounting manager or bookkeeping firm.
What does the report delivered at the end of the engagement include?
A reasoned opinion on the accounts or the audited scope, a detailed account of the findings (irregularities, risks, internal control points), and concrete recommendations ranked by importance. It's a document management, shareholders, or your financial partners can use directly.
Let's Talk About Your Project
Speak with a chartered accountant in Casablanca: a first scoping meeting with no obligation, and a response within 24 business hours.
Related Services
- Statutory AuditLegal certification of your accounts by a statutory auditor registered with the Order (Ordre des Experts Comptables).
- Valuation & Due DiligenceBusiness valuation, acquisition or disposal due diligence, and capital contribution certificates.
- TaxationCorporate tax (IS), VAT, and income tax (IR) filings, tax optimization, and assistance in the event of a tax audit.
To learn more, read our article "8 Tips to Avoid a Tax Audit," or discover the full range of services offered by our accounting firm in Casablanca.