Control in a broad sense is often defined as a tool for good governance within the company, particularly that belonging to the public sphere, where the concept of control is often synonymous with a structural or even regulatory obligation to be observed, particularly at the level of the public structure.The purpose of this article is to highlight, the main attributes defining the mode of control within public structures, particularly in the Moroccan context. Also, it is proposed to examine the positioning of internal control at the level of the national and international context and its evolution within the public entity in Morocco. Accordingly, a first section is devoted to a clarification of the concept of governance and a lever value creation. At the second, the context related to internal control at the level of public organizations in Morocco is presented. Then, a close look is taken at the concept of Control as an elementary axis of enlightened and performance-oriented governance. On another level, with regard to the public structure in Morocco, a presentation of the evolution of the concept is exposed, complemented in the last part by a review of the regulatory and organizational framework governing the management of the public portfolio.