The obstacles faced by the internal control systems in public institutions that affect their role in reducing financial corruption from the point of view of members and employees of the Libyan Audit Bureau

Abstract

Financial corruption is one of the main problems facing all countries of the world, as there is no country completely immune from it, but corruption in the Libyan state has entered a dangerous stage that requires directing all efforts to reduce it, and accordingly this study aimed to know the obstacles facing internal control systems In public institutions affecting their role in reducing financial corruption from the point of view of the members and staff of Libyan audit bureau, and to achieve this goal, these obstacles were divided into five obstacles, namely: administrative, legislative, accounting, professional efficiency and technological obstacles. In line with the problem of the study and its main goal, the study relied on the descriptive analytical approach, as the method that describes the phenomenon and analyzes it away from the opinions of the researchers, and the questionnaire was used as a primary tool to collect data from the study community, which was represented in all financial workers in the public administration at Libyan audit bureau in Tripoli, and the study sample was formed Out of (61) singles representing members and financial technical staff at the General Department of the Bureau. The results were focused on: There are obstacles (administrative, legislative, accounting and related to professional and technological efficiency) that internal control systems in public institutions face in their role in reducing financial corruption from the viewpoint of members and financial employees working in the Libyan audit bureau, and the study recommended that more attention be paid to control systems And internal auditing, whether from an administrative, legislative, accounting, or related to professional or technological competence. In addition to the necessity of establishing a professional body for internal auditors similar to the professional institutes for internal auditors in developed countries, it shall adopt the standards of their work and their development and training affairs and overcome any difficulties they may encounter. The study also recommends the introduction of programs to conduct a periodic and continuous evaluation of the level of competence and professional knowledge that employees enjoy, in addition to the need to adopt performance evaluation as a basis for paying salaries, bonuses and incentive incentives. Moreover, the Bureau and the rest of the supervisory and judicial bodies should take all means and procedures that obligate public institutions to process the notes accompanying internal control and review systems, especially if the same observations on the public institution are repeated in more than one annual report.