العوامل المؤثرة في اكتشاف الفساد المالي من وجهة نظر المراجعين الخارجيين : دراسة ميدانية على مراجعي ديوان المحاسبة و مكاتب المراجعة في المنطقة الشرقية

الملخص EN

The study mainly aimed to identify the Influencing factors the detection of financial corruption, For the study purpose, the researcher adopted deductive-inductive method, as U.S financial accounting standard board followed in most of the studies it conducted since it its establishment in 1973.; The study sample consists of all auditors of Libyan Audit Bureau in the Eastern region, and offices of auditing chartered by Libyan central bank.

the questionnaire was used to gather relevant data and perform required statistical tests.

The study found that there is an effect of the factors that were tested at a significance level of 0.05, and these factors are represented in supporting the independence of external auditors, as well as the availability of competence and qualification for external auditors, compliance with international auditing standards, compliance with laws and legislation in force, As well as using the methods of the forensic Accounting in detection financial corruption.

The factor of availability of efficiency and qualification ranked first, followed by the factor of using the methods of the forensic Accounting, then the factor of compliance with laws and legislation in force, then the factor of compliance with international auditing standards, and finally the factor of supporting the independence of external auditors.

The study recommends the authorized bodies (Audit Bureau and Libyan Accountants and Auditors Syndicate) to adopt international auditing standards.

These bodies should also be concerned with establishing department of the forensic Accounting in universities, and high institutes.