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Improving Performance Auditing Practice in the Libyan Public Sector

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  • Salem Amara

Abstract

In an earlier article (2014), the researcher reported the results of a survey and the interviews of attitudes and perceptions of performance auditors and public sector managers about the nature and effectiveness of the current system of performance auditing (PA), in Libya. The results revealed that PA in Libya is still in its infancy due to the fact that Libya, as a developing country, lacks the information, internal control systems, performance measures and sufficient audit staff. The purpose of this paper is to extend the earlier researcher survey by exploring the perceptions of performance auditors and public sector managers about how PA in the Libyan public sector can be improved. A qualitative research method was used in this study, whereas 16 semistructured interviews were conducted with performance auditors and public sector managers (eight with each group). The results reveal that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors’ skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya.

Suggested Citation

  • Salem Amara, 2015. "Improving Performance Auditing Practice in the Libyan Public Sector," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 1(4), pages 311-324, April.
    • Handle: RePEc:ate:journl:ajbev1i4-4
    DOI: =10.30958/ajbe.1-4-4
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    References listed on IDEAS

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    1. Åge Johnsen & Pentti Meklin & Lasse Oulasvirta & Jarmo Vakkuri, 2001. "Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 583-599.
    2. Ashley Burrowes & Marie Persson, 2000. "The Swedish management audit: a precedent for performance and value for money audits," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 15(3), pages 85-97, April.
    Full references (including those not matched with items on IDEAS)

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