Morocco Finance Inspector study guide
Morocco Finance Inspector · Work through your exam, one topic at a time.
The Concours d'Inspecteur des Finances is the competitive recruitment examination through which Morocco's Ministère de l'Économie et des Finances selects future finance inspectors - civil servants who audit, control and advise on the use of public funds across departments, public establishments and state-linked bodies. It is aimed at graduates (typically at bac+5 level in economics, law, management, accounting or a related field) who want a career at the heart of Moroccan public financial management rather than in the private sector. The Morocco Finance Inspector study guide has 7 sections and about 2,429 words.
01Public finance and budget law (finances publiques, loi organique relative à la loi de finances)
Public finance and budget law tests whether you can read the State budget as a legal instrument rather than a spreadsheet. The centre of gravity is the loi organique n° 130-13 relative à la loi de finances (LOF), adopted in 2015 and applied from the 2016 budget year, which replaced the 1998 organic law and imported performance logic (objectifs, indicateurs, projets/programmes) into Moroccan budgetary law, alongside Article 75 of the 2011 Constitution.
416 words, about 2 min02General economics and macroeconomic policy
General economics and macroeconomic policy tests your ability to use national accounting, growth diagnostics and monetary-fiscal analysis - and to connect them to the macroeconomic hypotheses written into the finance law. GDP can be read from production, expenditure (C + I + G + X − M) or income.
338 words, about 2 min03Public law: constitutional law, administrative law, and administrative institutions
Public law covers the constitutional order of 2011, the theory of the administrative act, administrative litigation, and the institutional architecture within which the finance inspector works. The Constitution of 30 July 2011 (referendum 1 July 2011) defines Morocco as a constitutional, democratic, parliamentary and social monarchy (art.
361 words, about 2 min04Accounting, financial analysis, and management control
Accounting, financial analysis and management control tests the CGNC framework, the diagnostic reading of financial statements, and the budgeting and measurement toolkit used in public and private entities. The Code général de normalisation comptable (loi 9-88, applied from 1992) structures the plan comptable in classes 1–8 and prescribes the états de synthèse: bilan, compte de produits et charges, état des soldes de gestion, tableau de financement (TAFIRE) and état des informations complémentaires.
320 words, about 2 min05Taxation (fiscalité) and public revenue
Taxation tests the architecture of Moroccan tax law - IS, IR, TVA, registration and local taxes - plus the procedure and guarantees surrounding contrôle fiscal. IS applies to company profits on a residence basis, with withholding on certain payments to non-residents.
352 words, about 2 min06General knowledge of public administration, governance, and Moroccan institutions
This domain tests the institutional map and the governance rules flowing from the 2011 Constitution and the framework laws adopted since. Bicameral Parliament; Cour constitutionnelle; Cour des comptes (loi 62-99) with its regional chambers; CESE (consultative, economic, social and environmental); CNDH (rights and freedoms); Instance nationale de la probité, de la prévention et de la lutte contre la corruption; HCP; Bank Al-Maghrib; ANCFCC.
324 words, about 2 min07Quantitative methods: statistics and applied mathematics for economics
Quantitative methods tests statistical description, sampling and inference, regression basics, index numbers and financial mathematics, always as tools applied to economic and financial data. Mean, median, mode; variance with divisor n (population) or n−1 (sample); standard deviation; coefficient of variation (σ/x̄) to compare dispersion across units; quartiles and skewness (in right-skewed income data, mean median).
318 words, about 2 min