THE ROLE OF AUDIT BUREAU IN ERADICATING FINANCIAL CORRUPTION IN LIBYA

Abstract

Abstrak: Peran Biro Audit dalam Memberantas Korupsi di Libya. Penelitian ini bertujuan untuk memahami peran anggota Biro Audit Pemerintah dalam pemberantasan korupsi keuangan di Libya, melalui langkah-langkah yang diperlukan dalam tugas audit serta semua perubahan yang mempengaruhi audit tersebut. Penelitian ini menggunakan metode deskriptif kualitatif melalui observasi partisipan dan wawancara pada enam informan. Hasil penelitian menunjukkan temuan bahwa terdapat kelemahan pemahaman fungsi auditor. Biro Audit Pemerintah belum memiliki sertifikat berstandar internasional untuk pengawasan, dan mengabaikan pemberian pelatihan yang diperlukan kepada para auditor untuk memenuhi kualifikasi mereka.

Abstract: The Role of Audit Bureau in eradicating financial corruption in Libya. Auditing has become an important and integral function of the organization in achieving its goals and protecting its assets. This study aims to understand the role of members of the State Audit Bureau (SAB) in combating financial corruption in Libya, through the necessary steps in the task of auditing and the changes that affect them. This study employed a qualitative descriptive method through participant observation and interviews with six informants. The results showed that there were weaknesses in understanding auditor function. The SAB does not possess a certificate of international control standard and ignores the provision of the necessary training to auditors to fulfil qualification as auditors.