مدى تطبيق المعايير الدولية للمراجعة الداخلية بالمصرف التحاري الوطني في المنطكة الشرقية

الملخص EN

The purpose of this paper is to identify the extent of applying the recognized internal audit standards issued by the American Institute of Internal Auditors (IIA) in the Management and branches of the National Commercial Bank in the eastern region of Libya.

To achieve this goal, a self-administered questionnaire was used to collect data needed to investigate and test the study hypotheses.

This survey indicates the following results: The internal auditor performance in the National Commercial Bank in the eastern region is efficient and high quality, as he/she has sufficient experience and independence in performing his work.

Additionally, the results of this study indicate that requirements of the recognized professional performance standards are applicable in the National Commercial Bank.

However, the results revealed that there are several obstacles that prevent the application of some internal auditing standards.

Finally, this study concludes a set of recommendations that help decision-makers increase the internal auditing efficiency in the Libyan banks.