The role of joint auditing in achieving integration between the Audit Bureau and audit offices operating in Libya: An experimental study on the Audit Bureau and audit offices operating in the eastern region

Authors

Dr. Jumaa Muhammad Al-Fakhri Associate Professor of Accounting and Finance, Dean of the College of Economics and Administrative Sciences at the Academy of Graduate Studies in the Eastern Province.
A. Enas Abubakr Al-Tayeb Lecturer at the Faculty of Economics, Omar Al-Mukhtar University - Al-Qubba.

Keywords:

Joint Audit, Libyan Audit Bureau, Audit Offices

Abstract

Purpose– The purpose of this research is to study the possibility of integration between the Libyan Audit Bureau and the Audit Offices in the use of joint auditing programs in developing the financial control requirements of the Audit Bureau to achieve the desired regulatory effectiveness.

Design/methodology/approach- Through the experimental study, the research ended to integration between the Libyan Audit Bureau and audit offices in the use of joint auditing programs in the development of audit and financial control.

Findings –Therefore, the integrated framework between the Libyan Audit Bureau and the external audit offices should be a mechanism in carrying out monitoring and verification work in order to achieve effective government performance.