Auditing has become an important and integral function of organizations in achieving their
objectives and protecting their assets. The study aimed to evaluate the role of Audit Bureau members to
eradicate financial corruption in Libya, through necessary measures for the auditing task and changes that affect
it, and that represent in giving certifying International control standards, giving training, earning experience for
the auditors who work in Audit Bureau. The study focused on assessing the factors affecting auditors and
performance audit development, on identifying pitfalls faced while performance audit conducted and used as a
tool to eradicate financial corruption. The researcher used the qualitative methodology for analysis. The study
showed weakness in the level of realizing the finds to its function which consider as main reason to its
establishment. The researcher analyzed qualitative data from e-mail, interviews, observation and personal
experience. The study proved the Audit Bureau had not certified its control standards to international standards.
The Bureau also neglects in giving necessary training programmers to qualify the auditors and using the new of
modern manners instead of the methods of governmental performance in doing control works. As a result of
study, the researcher introduced some recommendations such as: revising legal provisions that support the
Auditing of Audit Bureau members, and certifying the international control standards in order to walk beside
the advance that happened in regional and international establishments. The study recommended giving
necessary training courses to auditors to enable them to perform their work and use new technology that support
proof of documents for auditors.
- Audit Bureau, eradicate, financial corruption, performance, international control standards, and
e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type:
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