تطوير أداء المراجعة الداخلية كأداة للرقابة وتحسين الكفاءة التشغيلية: دراسة ميدانية على المؤسسات العامة الليبية

Abstract

This study aims to analyze and enhance the performance of internal auditing as a pivotal tool for control and operational efficiency in Libyan public institutions. The research employs a descriptive-analytical approach supported by a field study that included a questionnaire distributed to a representative sample of internal auditors and department managers across 15 public institutions in Tripoli and Benghazi. The study examines key dimensions including organizational independence of internal audit units, adequacy of resources and qualified staff, effectiveness of audit procedures, and mechanisms for follow-up and implementation of audit recommendations.
Findings indicate a statistically significant positive impact of internal audit performance on operational efficiency. However, several barriers impede optimal performance, notably weak independence, insufficient technical qualifications of staff, and lack of institutional support to implement recommendations. 

Recommendations include strengthening internal audit independence by reporting directly to the audit committee of the board, developing specialized training programs, adopting a risk-based audit approach, and establishing clear mechanisms to monitor and measure the implementation and impact of audit recommendations. The study builds on the IIA standards and governance models and contributes practical solutions applicable to the Libyan public sector.