مدى توافق ممارسات مراجعي ديوان المحاسبة مع متطلبات المراحل الرئيسية لعملية رقابة الأداء وفقاً لمعيار رقم (3000)‎ للإنتوساي : دراسة ميدانية على مراجعي ديوان المحاسبة في الجبل الأخضر

الملخص EN

The study aimed to identify the extent to which the practices of the Libyan Audit Bureau auditors comply with the requirements related to the main stages of the performance control process of INTOSAI Standard No.(3000).

To achieve this objective , a questionnaire was designed to collect the necessary data from the study sample, which was represented by the Audit Bureau auditors in the Jabal Al-Akhdar region.

The data were analyzed using SPSS 20.

The study concluded that there is a 68% agreement between the practices of the Bureau’s auditors and the requirements related to the main stages of the performance control process of the INTOSAI Standard No.

(3000), and the study made some recommendations, the most important of which are: the need to define the responsibilities of the government auditor with regard to performance control and attention to raising their professional competence, and the need to fulfill the requirements of oversight The performance of the INTOSAI Standard (3000), because of its direct importance in the implementation of the performance and quality control process carried out by the Bureau.