Climate change complies firms to introduce various measures to enhance both their competitiveness and sustainability, particularly energy efficiency measures (EEMs). Energy efficiency is particularly important in energy-intensive sectors such as the industrial sector. However, EEMs within the industrial firms are hindered by several internal barriers such as competing interests within firms, the lack of information regarding energy efficiency opportunities, and the low technical competence. In this regard, energy audit aims to improve energy efficiency in facilities and to tackle internal barriers to energy efficiency. We construct a model which aims to explore the importance of energy audit in implementing EEMs and reducing the intensity of internal barriers to energy efficiency. Our research model was empirically tested through survey data gathered from 193 industrial firms in Morocco. Results show that competing interests, the lack of information and the low technical competence hinder the adoption of EEMs within industrial firms. In addition, energy audits enhance EEMs, and mitigate the negative effect of the lack of information and the low technical competence on the adoption of EEMs. However, energy audits do not attenuate the negative effect of competing interests on EEMs. This study reinforces previous studies with additional confirmation regarding the importance of energy audits for tackling the lack of information, and the low technical competence within firms. Furthermore, our study extends prior research as we found that energy audits do not reduce the intensity of competing interests within firms regarding EMMs’ implementation.