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This article examines the effectiveness of internal audits in improving uncertainty management, focusing on hotels in Agadir. Using a study of a sample of 32 hotels in the city of Agadir, the analysis explores how internal audit practices influence the management of uncertainty in the hotel industry. The results reveal that internal audits play a crucial role in identifying and mitigating potential risks, thereby improving operational resilience and strategic decision-making in a dynamic environment such as Agadir. This research underlines the importance of effective governance and proactive risk management in enhancing the competitiveness and sustainability of hotel businesses.

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The Effectiveness of Internal Audit for Better Uncertainty Management: The Case of Hotels in Agadir

  • 会议论文

  • 发表日期：

    2026年

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  • Tarik Maalemi,
  • Si Mohamed Bouaziz,
  • Abdellatif Koukkous

摘要

This article examines the effectiveness of internal audits in improving uncertainty management, focusing on hotels in Agadir. Using a study of a sample of 32 hotels in the city of Agadir, the analysis explores how internal audit practices influence the management of uncertainty in the hotel industry. The results reveal that internal audits play a crucial role in identifying and mitigating potential risks, thereby improving operational resilience and strategic decision-making in a dynamic environment such as Agadir. This research underlines the importance of effective governance and proactive risk management in enhancing the competitiveness and sustainability of hotel businesses.