The extent to which international internal auditing standards can be applied in Libyan public telecommunications companies.

Dr. Abdulhamid Ibrahim Matug / Mr. Abdallah Wasli Ali Adam

This study aims to investigate the feasibility of applying International Internal Auditing Standards (Attribute Standards and Performance Standards) in Libyan public telecommunications companies, and to identify the obstacles preventing their implementation. The descriptive-analytical approach was employed for both theoretical and empirical aspects. The study population comprised directors of internal audit offices and internal auditors in Libyan public telecom companies. A total of 97 questionnaires were distributed, and 80 valid forms were retrieved and analyzed using SPSS software. The results revealed a high possibility of applying international internal auditing standards in these companies. However, several obstacles exist, mainly the lack of training programs, a shortage of internal auditors, and inadequate awareness and knowledge regarding international standards.

International Internal Auditing Standards, Attribute Standards, Performance Standards, Libyan Public Telecommunications Companies, Internal Auditor