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This paper addresses the problem of adapting internal auditing instruments to the structural attributes of Moroccan local authorities. Based on an empirical study of a sample of 81 Moroccan communes, this research uses configurational contingency that transcends the traditional contingency based on bivariate associations between the object studied and its attributes. Configurational contingency is mixed with generic contingency an essential basis of generic constructivism, which is the epistemological stance adopted by this work. As an operational method for carrying out this research, multiple correspondence analysis is used. Its results show that all the instrumental prototypes modeled according to the characteristics of local authorities carry within them socio-economic genes.