مدى التزام ديوان المحاسبة الليبي بمبادئ الشفافية و المساءلة الصادرة عن المنظمة الدولية للأجهزة العليا للرقابة و المحاسبة (الانتوساي)‎ : دراسة ميدانية

Abstract EN

The study aimed to measure the extent of the Libyan Audit Bureau’s commitment to the principles of transparency and accountability issued by the International Organization of Supreme Audit Institutions (INTOSAI) from the point of view of financial auditors working in the general administrations of the Bureau, Where the descriptive analytical method was followed, and a questionnaire was distributed that included the nine INTOSAI principles of transparency and accountability, The retrieved questionnaires were subjected to a set of statistical tests using the Statistical Package for Social Sciences (SPSS),The results of the study concluded that there is a partial commitment of the Libyan Audit Bureau to the principles of transparency and accountability issued by (INTOSAI), where the Bureau commitment to the first, fourth and seventh principles, while it does not commitment by the other principles.