دور المراجع الداخلي في اكتشاف الغش بالمصارف التحارية الليبية : دراسة ميدانية على المصارف التجارية في مدينة اجدابيا

Abstract EN

The study aimed to identify the role of the internal auditor in discovering fraud in the Libyan commercial banks operating in the city of Ajdabiya, from the point of view of the internal auditors in these banks.

To achieve the objectives of the study, a questionnaire was designed and prepared, and distributed to the internal auditors, who numbered (40) internal auditors.

The study used the statistical program (SPSS) to conduct the necessary tests to ensure the suitability of the study data for statistical analysis and to test the hypotheses of the study, including the T-test for one sample.