The objective of this study was to find out the effect of internal audit and its quality on sales in the economic institutions, because the auditing works to show the actual result of the institution. The research was based on the statistical analysis program (SPSS) and descriptive analysis. The researchers used the arithmetic mean the standard deviation to describe the questionnaire items and Pearson correlation coefficient between variables. The study found that there is a strong relationship between the internal audit and the quality of internal audit, and sales in economic institutions, and that the staff of the audit department are characterized by integrity and honesty. The internal audit has a prominent role in the decision-making by the beneficiaries, and the presence of a special section of the audit of sales in the institution checks the invoices with the goods out, and monitors the sales by an independent person. The researcher recommended that the opinions of the auditors should be according to the accepted accounting principles. The courses should be done in dealing with the computer in completing the transactions. He recommended that the sales operations should be analyzed periodically to avoid fraud in the invoices.
Due to the scientific research at present is considered one of the important and major functions performed by both faculty members and postgraduate students, in order to contribute to the dissemination of knowledge and solutions to the various problems facing the society, and also to the advancement of Libyan universities. This paper aims to identify the difficulties faced the students in the Libyan universities in scientific research from perspectives of faculty members and postgraduate students, and to know the difficulties that hinder the scientific research in these universities and work to confront them. In addition, the researchers used the SPSS method to reach the objectives of this paper. A questionnaire was distributed to faculty members and postgraduate students in order to obtain data that contribute to the objectives of this paper. This paper concluded that faculty members contribute to training students on scientific research, and there is cooperation between the supervisor and the student in relation to the thesis presented by students. Moreover, Libyan scientific journals publish the researches for students whose research terms meet all conditions of scientific research. Research recommended that work to training the postgraduate students on scientific research skills in what is related to all of his fields, as well as how to write, present and interpret results, proposals and recommendations, and establish a special and independent department for scientific publishing in Libyan universities.
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