17

152

143

The competence of the auditors of the Libyan Audit Bureau in detecting the fundamental error and financial corruption: Empirical Study

Résumé

This research aims to highlight the importance of the role of the Libyan Audit Bureau auditors in detecting fundamental error and financial corruption. It also aims to highlight the crimes of administrative and financial corruption in public companies and ways to prevent and confront them. Based on a sample of 140 auditors from the Libyan Audit Bureau, the results showed that the members of the Libyan Audit Bureau have the necessary competence in rationalizing government spending, which in turn contributes to reducing the phenomenon of financial corruption, through their application of the procedures established in order to combat and reduce financial corruption. Although preventing corruption isn’t the sole responsibility of the Libyan Audit Bureau, its audits within the institutions financed by the state’s public treasury contribute to detecting fraud, manipulation and misuse of funds, and its work as a supervisory body is an enhancement of strong financial management in the entities subject to its control.

Comment citer cet article

محمود امحمد احمد الصرارعي و جمال شعيبي (2022) " كفاءة مراجعي ديوان المحاسبة الليبي في كشف الخطأ الجوهري والفساد المالي: دراسة ميدانية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 17، العدد2 جوان ، ص94-116