دور (لجان)‎ مجلس الإدارة كأحد آليات الحوكمة في الحد من الفساد المالي والإداري: دراسة تطبيقية على المصارف التجارية الليبية

الملخص EN

This study aimed to identify the role of board committees as one of the governance mechanisms in reducing financial and administrative corruption in the Libyan commercial banks.

In order to achieve this objective, the researchers have adopted the descriptive and analytical approach, as being the most appropriate technique to conduct such a study.

Therefore, a questionnaire has been designed to collect data from the population of the study which composed of managers and their assistants, heads and employees of internal audit departments, heads and employees of current accounts departments, heads of credit departments, some other employees, 60 questionnaire had been distributed, of which 53 questionnaires were returned and valid for analysis.

The Social Science Statistical Package Program SPSS has been used to analyze the data and test the hypotheses.

The study has been reached for a set of results, the most important of which was that there is meaningful moral impact of the committees of the board of directors to reduce financial and administrative corruption of the banks under study.

In addition, the study found that there was no difference between the views of the sample study about the role of board committees to reduce financial and administrative corruption.

Based on the findings of the study, the study recommends that the Libyan commercial banks should pay more attention to the committees of the board of directors because of their effective impact to reduce the corruption.