دور ديوان المحاسبة الليبي في فحص و متابعة المصارف التجارية لمواجهة ظاهرة غسل الأموال

الملخص AR

This study was performed to assess the role of Libyan Audit Bureau which is inspecting and follow up the Libyan banks in order to prevent Money Laundering.

The study was based on the laws and the legislations linked the Libyan Audit Bureau with money laundering phenomenon.

It was also based on the bureau annual reports which were published during the period between 2005 and 2017.

In order to confirm and clarify these reports, an interview with a senior official of the Libyan audit Bureau was conducted.

The study findings indicated that there was a deficiency in the role of the (LAB) in examining and following the money laundering phenomenon.

This deficiency is reflected in the lack of effectine programmes of the (LAB) to monitor the money laundering phenomenon.