Download This PaperExtent of Application of the Principles of Transparency and Accountability According to the of the International Organization Standards of Control and Accounting (INTOSAI) Field Study in the Libyan Audit Bureau (Benghazi Branch)
American Based Research Journal, Vol. 8 Issue 04, April 2019
12 Pages Posted: 21 May 2020
Date Written: April 1, 2019
Abstract
The aim of this research is mainly to know the application of the principles of transparency and accountability according to the standards of the International Organization of Control and Accounting in the branch of the Audit Bureau in Benghazi. To achieve the objective of the study, a questionnaire was developed to collect and distribute data on a sample of (40) references. And the researchers used the SPSS program for data analysis. The research found that the mathematical averages of the study axes (the nine principles) fall within the scope of approval, except for principle Eighth and ninth, And related to the communication of the Audit Bureau with the media in terms of its activities and the results of its oversight, as well as the use of the Court of Audit for external consultation in order to improve the quality and credibility of his work. Therefore, the null hypothesis was rejected, and the alternative hypothesis accepted. "The Audit Bureau is committed to applying the principles of transparency and accountability issued by the International Organization of Supreme Audit Institutions (INTOSAI 20). This research recommended that to find appropriate techniques to benefit from academic and professional expertise from outside the SAI in order to improve the quality of audit work.
Keywords: Principles of Transparency and accountability, Audit Bureau, Benghazi Branch, International Organization of Control and Accounting (INTOSAI)
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