The Agency uses investigative, monitoring, and control operations to fulfil these monitoring missions.

Investigations are made possible through ANRT’s ability to request that operators provide all information and documents required to ensure their compliance with legislation and regulation as well as the license issued to them.

To ensure compliance with all information received, the Agency is authorized to conduct investigations or external audits. Agency officers or external experts can execute them.

The external audit is a review conducted by an independent and qualified professional designated by ANRT according to precise specifications in order to express an opinion on the fairness and regularity of audited information.

It is a decision tool enabling the regulator to reduce the asymmetry between the information received periodically from operators (under license tracking) and the factual one.

Objectives of external audits

An audit is a mission to support regulation that meets specific information needs. For ANRT it is a tool for decision-making, negotiation, and operator monitoring. The purpose of the audit is to identify areas for improvement by identifying dysfunctions and assessing gaps. The audit will benefit for both the regulator and the operator. Regardless of its nature (regulatory or operational) at the end of each audit:

• ANRT has a set of accurate and complete information to make decisions regarding interconnection, pricing, competitive analysis, dispute resolution, the general duties of the Government, etc.;
• And the operator has a set of recommendations to improve its management and internal control.

Nature of external audits

There are two types of external audits:

• The regulatory audit: This is an audit of analytical (cost) accounting or telecommunications operators. In accordance with regulatory requirements, including those of article 4 of decree n°2-97-1026 of 27 chaoual 1418 (February 25th 1998), as amended and supplemented, on the general operating conditions of public telecommunications networks, public telecommunications network operators should undertake cost accounting to determine the costs, products, and results of each network operated or service offered no later than the end of their second accounting year. The financial statements generated by the accounting analytics are subject annually to an audit by a body designated by the ANRT;
• Operational audit :According to regulations, the ANRT has the right to make any inspection or investigation that it deems necessary. This is an audit meeting the specific and timely needs of a regulator whose objective is to verify the compliance of operators’ commitments (example: invoicing commitments, identifying mobile subscribers, compliance with provisions regarding international inbound transit, etc.).