دور المراجعة المشتركة في تحقيق التكامل بين ديوان المحاسبة ومكاتب المراجعة العاملة في ليبيا دراسة تجريبية علي ديوان المحاسبة ومكاتب المراجعة العاملة في المنطقة الشرقية

Abstract

Purpose– The purpose of this research is to study the possibility of integration between the Libyan Audit Bureau and the Audit Offices in the use of joint auditing programs in developing the financial control requirements of the Audit Bureau to achieve the desired regulatory effectiveness.      

Design/methodology/approach- Through the experimental study, the research ended to integration between the Libyan Audit Bureau and audit offices in the use of joint auditing programs in the development of audit and financial control.

Findings –Therefore, the integrated framework between the Libyan Audit Bureau and the external audit offices should be a mechanism in carrying out monitoring and verification work in order to achieve effective government performance.