أثر أداء المدقق الداخلي علي جودة التقارير المالية : دراسة حالة البنوك الليبية التجارية

الملخص EN

The internal audit function plays an important role in the financial performance of banks as its mission is not only limited to performing the oversight function but also providing guarantees to stakeholders.

The internal auditor is also required to conduct an assessment of the state of internal controls in addition to making recommendations regarding them, even independently, but these functions are negatively affected by the interventions of senior management, which leads to a significant negative impact on the financial performance of banks, and they may also be affected by the size of the audit committee.

Specifically, this research based its investigation on the effect of the internal auditor in its two dimensions (independence and size of the audit committee) on the quality of the financial performance of Libyan commercial banks.

The study used the quantitative, descriptive, and analytical approach in collecting data and testing hypotheses, and the study population consisted of workers in the Libyan commercial banking sector.

The study also distributed 300 questionnaires to Libyan banks, of which 284 were collected, of which 268 were suitable for analysis.

The results indicated that the performance of the internal auditor affects the quality of financial reports, with regard to both independence and the size of the internal audit department.

The results showed that the independence of the internal auditor has a statistically significant impact on the quality of financial reports, and with regard to the size of the audit department, there is no statistically significant impact on the quality of financial reports.

Accordingly, the study recommends conducting other studies to enhance the independence of the internal auditor, and considering other factors that may affect the quality of financial reports