Date : 2017/01/20
سالم محمد عمر عماره
المؤتمر الدولي السنوي الثالث للمحاسبة
25-28 - 2015 اثينا- اليونان
Abstract:- In an earlier article in World Applied Sciences Journal (2013) the researcher reported the results of a survey and interviews of attitudes and perceptions of performance auditors and public sector managers about the nature and effectiveness of the current system of performance auditing (PA) in Libya. The results revealed that PA in Libya is still in its infancy due to the fact that Libya, as a developing country, lacks the information, internal control systems, performance measures and sufficient audit staff. Furthermore, the ambiguity of goals and objectives in public sector organisations, and the lack of performance indicators, the lack of sound financial reporting system, and the lack of a sound internal control system in the public sector are the main obstacles that face performance auditors while conducting PA. The purpose of this paper is to extend the earlier researcher survey by exploring the perceptions of performance auditors and public sector managers about how PA in the Libyan public sector can be improved. Furthermore, the participants were asked if they have any suggestion related to the PA system. A qualitative research method was used in this study, whereas sixteen semi-structured interviews were conducted with performance auditors and public sector managers (eight with each group). The results reveal that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors' skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya.
Key-words: Performance auditing, Libyan public sector, Improving PA, performance auditors and public sector managers.