مقومات المحاسبة القضائية و علاقتها بجودة المراجعة الداخلية في المؤسسات الليبية العامة بالمنطقة الشرقية

الملخص EN

This study explores the availability of the components of forensic accounting including scientific and practical, specialized, and environmental elements among Libyan internal audit accountants in public institutional units; it also measures the relationship between components of forensic accounting with the level of internal audit quality.

the study obtained the descriptive analytical approach; it used a questionnaire where the researchers have developed it based on several previous studies, which its credibility and reliability were confirmed, in order to collect data from internal auditors from 40 audit units in public institutions at eastern Libyan region.

the questionnaire was self-designed and shared with all the auditors; yet 120 valid questionnaires were received for analysis.

findings showed that the scientific and practical forensic accounting and the environmental components were available in medium percentages, likely the scientific, practical, environmental and specialized component existed in medium percentages respectively.

the results also indicated that there is a direct relationship between the components of forensic accounting (scientific and practical components, specialized components, environmental components) and the level of internal audit quality.

based on the findings, the study recommended the necessity of strengthening the components of forensic accounting, especially the specialized skills of forensic accounting through educational programs and training workshops due of their impact on the effectiveness of internal audit units.