فاعلية نظام الرقابة الداخلية كمتغير وسيط بين البيئة التنظيمية و كفاءة المراجعة الداخلية : دراسة تطبيقية على المصارف التجارية العاملة في مدينة مصراتة

Abstract EN

This study aims to identify on internal control system effectiveness as mediator variable, between organizational environment and efficiency of internal audit.

Data were collected from 57 employees working in the administrations and departments accounting and internal auditing in the commercial banks operating in city of Misurata.

In order to test the study hypotheses, the statistical programmes of SPSS, Var.

21, and Smart PLS3 were used for the data analysis.

Findings revealed that the organizational culture factor has a positive effect with internal control system effectiveness and organizational structure factor has no a positive effect with internal control system effectiveness, Meanwhile, the internal control system effectiveness as mediator variable has a positive effect with efficiency of internal audit.