The extent of the commitment of auditors of the Audit Bureau in Libya to applying performance control procedures in accordance with standard (3100) issued by the INTOSAI organization

Abstract

he study aimed to search for the extent of the commitment of the auditors of the Audit Bureau in Libya to the application of performance control procedures in accordance with the standard (3100) issued by INTOSAI, and to achieve the objective of the study, the descriptive analytical approach was used, where a refereed scientific questionnaire was designed and distributed to the auditors of the Libyan Audit Bureau, where (100) questionnaires were distributed, and (96) questionnaires valid for analysis were recovered.
For the purposes of statistical processing, descriptive statistics methods were used, including frequencies, arithmetic averages and standard deviation, in addition to the use of inferential statistics methods to test the main and sub-study hypotheses, where the (T) test was used for one sample, and linear, simple and multiple regression analysis.The study reached a set of results, the most important of which are: The auditors of the Audit Bureau in Libya are committed to applying performance control procedures in accordance with the requirements of INTOSAI Standard No. (3100) when performing audit tasks for the entities subject to its audit, with an arithmetic average of (4.03).