Professional Standards for Internal Auditing and Its Role in Reducing Financial Corruption in Libyan Industrial Companies

Authors

  • Emhemad omar abusef Department of Accounting, Faculty of Economis, Elmergib university, Libya

Keywords:

attribute standards, performance standards, financial corruption

Abstract

This study aimed to examine the role of internal audit standards (attributes and performance) in curbing financial corruption in Libyan companies. A descriptive-analytical approach was used. To achieve this objective, a questionnaire was distributed to external auditors. The study concluded that these standards (attributes and performance) of internal audit help in curbing financial corruption in Libyan companies.

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Published

2026-07-12

How to Cite

Emhemad omar abusef. (2026). Professional Standards for Internal Auditing and Its Role in Reducing Financial Corruption in Libyan Industrial Companies. North African Journal of Scientific Publishing (NAJSP), 4(3), 94–100. Retrieved from https://najsp.com/index.php/home/article/view/937

Issue

Volume 4, Issue 3, 2026

Section

Humanities and Social Sciences

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.