دور المراقب المالي في الرقابة على المال العام بالشركات العامة

Abstract

This study aims to identify the function of the financial controller as stipulated in Article (18) of the Libyan Financial Law of 1967، and in accordance with Law No. (114) of 1970 regarding the amendment of some articles contained in Article (18)، and to achieve this goal، a questionnaire was designed and distributed to: Financial observers، financial managers and internal auditors in Libyan public companies in Tripoli، 40 out of 50 questionnaires were collected. 

The analytical descriptive approach was relied upon as a method of study، the data were analyzed by the Statistical Package for Social Sciences (SPSS) program، and the necessary statistical tests were performed. The study reached the following most important results: that there is a shortcoming in the role of the financial controller in preserving public money from loss، theft and embezzlement، and that the reason is due to the failure of the Ministry of Finance in following up and controlling the financial controllers، reconsidering the jobs that were assigned to the financial controller and which were specified by laws، regulations and decisions and the necessity of That these jobs fit with the nature of the work of the financial controllers in these companies. The study recommended taking into account the academic qualification and practical experience when appointing the financial controllers of these companies so that they can understand the nature of their work and do it to the fullest extent، and the independence of the financial controllers so that their job enjoys a large degree of impartiality and objectivity and increase confidence in the reports they prepare، and the establishment of a continuous program to follow up the financial controllers to ensure The Ministry requires their presence during official working hours inside these companies so that this does not lead to the disruption of some of the interests of these companies، and to provide the financial controllers with all laws and regulations and their amendments on a timely basis، and the Ministry of Finance should conduct training courses to raise the level of efficiency of the financial controllers.