The Application of Internal Auditing in Libyan Universities in Accordance with the General Standards of Professional Performance

(دراسة علي عينة قصدية من المراجعين الداخلين )

Abstract

This study aims to shed the light on the actual application of internal auditing in Libyan universities in terms of international standards related to the general  features  of  professional  performance of internal auditing for the Internal  Auditors Institute in 2002. A field study was conducted on (5) Libyan universities: Benghazi, Omar Al Mukhtar, Tobruk, Darna and Mohamed Bin Ali Al Sanussi

  universities. To fulfil the objectives of the study, a questionnaire was used. It was (32) samples which consists of (32) statements for internal auditors at the mentioned universities.  It was fully compiled and analyzed by using SPSS statistical software. then, the Descriptive statistics was used, thus, the study indicated some results. They are as follows:  the application of internal auditing’s standards in Libyan universities in accordance with the general standards such as purpose, authority and responsibility standards, independence and objectivity standards, proficiency and professional care standards and quality assurance and improvement standard. Based on the results, this paper has recommended that the university should put the internal audit process within its strategic plan to enhance its responsibility and value. Besides, an independent external party should conduct the continues periodic assessment to the internal audit. Thus, external and internal assessment results should be submitted to the university council, once evaluation is finished, in order to assure and improve the quality