إمكانية تطبيق ديوان المحاسبة في ليبيالمعايير الأنتوساي

Abstract

Intosai standards and principles provide the direction for The auditors of Accounting Bureau and assist them in determining the auditing steps and procedures required to achieving auditing, this study aims to explore the extent of implementation of Intosai standards. in Accounting Bureau in Libya. 

For the study purpose, one main hypothesis and four sub - hypotheses were articulated. The study population consisted of Accounting Bureau auditors who are aware of Intosai standards. The sample, however, included (53) employees.
A questionnaire was used to gather the required data. On the other hand, data 
was analyzed using descriptive and applied statistics Through statistical test by
Wilcoxon Signed Ranks Test. The analysis yielded scientific evidence that Intosai
standards can be applied in Accounting Bureau in Libya.
The study recommends that relevant bodies in the Accounting Bureau should 
 be hastened in applying Intosai standards. The Bureau must enact an official 
resolution states that Intosai standards compulsory along with amending Law No 
19 of 2013, and its roster to match these standards.