صعوبات تطبيق التوجيهات الإرشادية لمراجعة نظم وأمن المعلومات (GUID 5100 & 5101): دراسة ميدانية على الإدارة العامة لديوان المحاسبة الليبي

صعوبات تطبيق التوجيهات الإرشادية لمراجعة نظم وأمن المعلومات (GUID 5100 & 5101)

Abstract

This study aims to identify the challenges hindering the implementation of IT and information security audit guidelines (GUID 5100 & 5101), with the purpose of highlighting weaknesses and determining the obstacles encountered in applying these guidelines. To achieve the study’s objectives, a descriptive-analytical approach was adopted. Data were collected through a specifically designed questionnaire distributed to (140) auditors, resulting in (103) valid responses for analysis.

The results revealed a high level of difficulty impeding the application of the guidelines across all audit stages. The "Execution Stage" recorded the highest barrier with a mean of (4.17), followed by the "Follow-up Stage" with a mean of (3.91). The "Planning" and "Reporting" stages also faced significant challenges with means of (3.68) and (3.53) respectively. Furthermore, the findings indicated no statistically significant differences in auditors' perceptions attributable to (Academic Qualification, p=0.868) or (Specialization, p=0.282), as both values exceeded the significance level (0.05). Conversely, significant differences were found attributable to the (General Department) and (Years of Experience) variables, with p-values of (0.000) for both. This suggests that the nature of field-based challenges varies across different departments, and that the perceived intensity of these difficulties differs according to the auditor’s experience and accumulated professional practice.

In light of these findings, the study recommends the necessity of updating the legislative and regulatory framework to overcome these obstacles and developing the internal technological infrastructure of the Libyan Audit Bureau. Furthermore, it encourages researchers to conduct future studies on the impact of these challenges on the quality of audit reports.