واقع و مخرجات المؤسسات الرقابية في ليبيا و إمكانية تحسين الأداء

Abstract EN

Amongst the vital institutions that significantly contribute in the safeguarding and enhancement of the performance quality of the other organizations in the state are the supreme audit institutions.

This paper aimed to consider the legislative and organizational reality and the outputs of the Libyan supreme audit institutions (Audit Bureau and Administrative Control Authority) and the likelihood of enhancing their performance.

The paper was directed to observe the effects of the legislative and organizational reality on the outputs of these institutions in terms of their potential contributions in achieving the governmental goals.

In respect of exploring the likelihood of improving the performance quality of these two supreme audit institutions, the paper has counted on the research and findings that were issued by the International Organization of Supreme Audit Institutions (INTOSAI) which engaged in developing and enhancing the performance of the supreme audit institutions in the countries, through the performance measurement framework.

The paper has concluded to some constructive recommendations.