أثر نظم الرقابة الداخلية على الإفصاح المحاسبي في الشرات المساهمة الليبية المدرجة أسهمها في سوق الأوراق المالة الليبي

الملخص EN

The aim of this study is to identify the impact of the internal control systems on accounting disclosure in the Libyan corporations , and the extent whether the top management is aware of the importance of the internal control systems and how to achieve the desired objectives of the powers granted to it to show behind in the published financial reports.

To achive these goals, the study covered 12 companies listed in the Libyan exchange stock market in 2012, designed a questionnaire composed of three parts and distributed to (97) participants from managers of the internal audit Department and management of accounts and their deputies and heads of departments, as well as external auditors accredited to audit these companies, and using duplicates percentages to repeat the answers to the questionnaire and the use of (K) square goodness of fit test and test the normal distribution (Z), the study found the lack of a direct effect of the internal control systems in the preparation of financial reports of these companies.