The Role of Audit Bureau in Eradicating Financial Corruption in Libya

Shariha, Jaber

doi:10.18202/jamal.2014.04.5002

Cited by 5 publications

(4 citation statements)

References 20 publications

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“…The sanctions given are contained in the employee disciplinary decision letter in the form of verbal warnings and written warnings. (Shariha, 2014) in his research found a weakness in the auditor's function in understanding the supervision and training in carrying out their duties. (Erisnanto & Perdana, 2018) got the result that the entire Dr. Moewadi has carried out fraud prevention well but must still be accompanied by continuous development regarding reporting management, employee participation and reward-punishment.…”

Section: Discussionmentioning

confidence: 99%

Fraud Control to Strengthen Internal Control Systems in Local Goverment

Wuryandini,

Pakaya,

Husain

2023

IJABIM

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The purpose of this research is to analyze the existence and application of the Fraud Control Plan attributes in the work environment of the organization. The research method in this research is descriptive qualitative with a case study at government agencies in Bone Bolango Regency, Gorontalo Province that implements the Fraud Control Plan control tool. The results of this study that this government agencies has a good assessment in realizing the performance of Good Governance in the criteria of "Sufficiently adequate" in an indication of a reduction in fraud and an increase in employee performance in the organization. the important value of the presence of fraud control for agencies is the accountability of each attribute value reflects the transparency of each activity. Control of each agency is more controlled and positively directed and further minimizes the occurrence of fraud. The value that can be drawn from this research is the achievements that have been made optimally so that they can be properly maintained, and for elements that have not been fulfilled so that they can be corrected immediately in accordance with local government procedures and policies. The next researcher should consider the other methods used.

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Section: Discussionmentioning

confidence: 99%

Fraud Control to Strengthen Internal Control Systems in Local Goverment

Wuryandini,

Pakaya,

Husain

2023

IJABIM

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“…The Association of Certified Fraud Examiners (ACFE) states that fraud is the act of someone who tries to enrich his personality through his position by committing fraudulent acts intentionally and misapplication of resources in the form of assets owned by the organization (Darori, 2017). Auditors' role are important to protect wealth and stakeholders want to be reassured that the assets of the company are correctly stated and safeguarded (Alleyne & Howard, 2005;Shariha, 2014). The audit roles are strengthened by the audit standard to eliminate fraud.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Statement on Auditing Standards (SAS) No. 82 identified two categories of fraud as fraudulent financial reporting and misappropriation of assets (Crawford and Weirich 2011 dalam (Shariha, 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

The Meaning of Roles in The Perspective of Internal Auditors Gorontalo

Wuryandini

2022

IJAFAP

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This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.

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“…88 of 1974, signifying transformation of the institutional landscape in line with the Third Universal Theory. GPCC was later on divided into two separate organisations, one for financial auditing and another for management auditing, but both organisations were responsible to review/audit public organisations (Shariha, 2014). Law No.…”

Section: Development Of Accounting Regulatory Landscape In Libya (1951-2006)mentioning

confidence: 99%

Development of accounting regulatory institutions in Libya (1951-2006)

Alferjani

Mirshekary

Dellaportas

et al. 2018

ARJ

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Purpose This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history. Findings The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation. Originality/value The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

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The Role of Audit Bureau in Eradicating Financial Corruption in Libya

Cited by 5 publications

References 20 publications

Fraud Control to Strengthen Internal Control Systems in Local Goverment

Fraud Control to Strengthen Internal Control Systems in Local Goverment

The Meaning of Roles in The Perspective of Internal Auditors Gorontalo

Development of accounting regulatory institutions in Libya (1951-2006)

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