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The perceived scope of internal audit function in libyan public enterprises

Abuazza, Wahid Omar, Mihret, Dessalegn Getie, James, Kieran and Best, Peter 2015, The perceived scope of internal audit function in libyan public enterprises, Managerial auditing journal, vol. 30, no. 6-7, pp. 560-581, doi: 10.1108/MAJ-10-2014-1109.

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Title The perceived scope of internal audit function in libyan public enterprises
Author(s) Abuazza, Wahid Omar
Mihret, Dessalegn Getie
James, Kieran
Best, Peter
Journal name Managerial auditing journal
Volume number 30
Issue number 6-7
Start page 560
End page 581
Total pages 22
Publisher Emerald Group Publishing
Place of publication Bradford, England
Publication date 2015
ISSN 0268-6902
Keyword(s) Internal audit
Internal audit scope
Internal audit stakeholders
Libya
Summary Purpose - The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises. Design/methodology/approach - Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence. Findings - The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as a value-adding service. The scope of the IA function may need to be expanded to cover a broader range of organizational functions if internal auditors are to offer value-adding services to their stakeholders. Practical implications - The IA profession has received scant attention in the literature, especially in the context of developing countries such as Libya. Therefore, such settings offer the potential to enhance the understanding of IA practices. As a study on a developing economy, it enhances understanding of the IA profession’s global configuration beyond the predominantly market-driven, industrialized Western economies. Originality/value - In contrast to most previous studies, this study covers a broad range of IA stakeholders’ views on the role of internal auditors. This coverage enabled an in-depth investigation of the factors affecting IA scope and understanding of stakeholder perceptions on the IA function.
Language eng
DOI 10.1108/MAJ-10-2014-1109
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 910499 Management and Productivity not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30074259

Document type: Journal Article
Collections: Open Access Collection
Department of Accounting
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.