دور ديوان المحاسبة في المحافظة على المال العام للحد من الفساد المالي : دراسة تطبيقية من وجهة نظر مراجعي ديوان المحاسبة الليبي-فرع طرابلس

Abstract EN

This study aims at to shed light on the role of State Audit Bureau SAB in effectively monitoring the public fund in Libya.

To achieve the objectives of the study, a questionnaire was used to collect the data.

The study’s sample was represented the General Administration of the Audit Bureau of Tripoli Branch, where a random sample was taken.

Fifty copies of the questionnaire were distributed to the sample, of which 40 questionnaires were answered.

Using the statistical package SPSS to analyze the data and test T for one sample, the study reached several results, the most important of which are: One of the main reasons that led to the spread of financial and administrative corruption in government departments and units is that some employees practice some unethical behavior.

The study also found that the SAB also has an active role in activating governance in the public sector.