دور نظم المعلومات المحاسبية المحوسبة في تعزيز الشفافية والمساءلة من وجهة نظر مراجعي ديوان المحاسبة الليبي

Abstract

The study aimed to know the role of computerized accounting information systems in enhancing transparency and accountability from the point of view of auditors of the Libyan Audit Bureau. To achieve the objectives of the study, a questionnaire consisting of two axes was developed and distributed to poll the auditors of the Libyan Audit Bureau. The study concluded that there is an impact of computerized accounting information systems used in institutions. The state controls the financial control exercised by the auditors of the Libyan Audit Bureau, in addition to the fact that the financial control applied by the auditors of the Libyan Audit Bureau enhances accountability and transparency in light of computerized accounting information systems. The study recommended the necessity of adopting all standards that help in enhancing the principles of transparency and public accountability by Responsible authorities in the state.