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المعوقات التي تواجهها الرقابة الداخلية - مجلة افاق الاقتصادية
المعوقات التي تواجهها الرقابة الداخلية - مجلة افاق الاقتصادية
Āā ṣā
مجلة علمية دولية محكمة تصدر نصف سنويا ً عن
كلية االقتصاد والتجارة بجامعة المرقب
50/2017
E-ISSN 2520-5005
Abduunabi63@Yahoo.com
Authorsاىَإىفُ٘
Husamalzaroog@Gmail.com
42
Abstract
Financial corruption is one of the main problems facing all countries of the world, as there is no
country completely immune from it, but corruption in the Libyan state has entered a dangerous
stage that requires directing all efforts to reduce it, and accordingly this study aimed to know the
obstacles facing internal control systems In public institutions affecting their role in reducing
financial corruption from the point of view of the members and staff of Libyan audit bureau,
and to achieve this goal, these obstacles were divided into five obstacles, namely:
administrative, legislative, accounting, professional efficiency and technological obstacles. In
line with the problem of the study and its main goal, the study relied on the descriptive
analytical approach, as the method that describes the phenomenon and analyzes it away from
the opinions of the researchers, and the questionnaire was used as a primary tool to collect data
from the study community, which was represented in all financial workers in the public
administration at Libyan audit bureau in Tripoli, and the study sample was formed Out of (61)
singles representing members and financial technical staff at the General Department of the
Bureau. The results were focused on: There are obstacles (administrative, legislative, accounting
and related to professional and technological efficiency) that internal control systems in public
institutions face in their role in reducing financial corruption from the viewpoint of members
and financial employees working in the Libyan audit bureau, and the study recommended that
more attention be paid to control systems And internal auditing, whether from an administrative,
legislative, accounting, or related to professional or technological competence. In addition to the
necessity of establishing a professional body for internal auditors similar to the professional
institutes for internal auditors in developed countries, it shall adopt the standards of their work
and their development and training affairs and overcome any difficulties they may encounter.
The study also recommends the introduction of programs to conduct a periodic and continuous
evaluation of the level of competence and professional knowledge that employees enjoy, in
addition to the need to adopt performance evaluation as a basis for paying salaries, bonuses and
incentive incentives. Moreover, the Bureau and the rest of the supervisory and judicial bodies
should take all means and procedures that obligate public institutions to process the notes
accompanying internal control and review systems, especially if the same observations on the
public institution are repeated in more than one annual report.
Key Words: administrative obstacles, legislative impediments, accounting obstacles,
professional efficiency related obstacles, technological constraints, financial corruption, the
Libyan audit bureau.
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262 246
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222 00
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السنة
18 168
2018 17 170
17 171
2016 14 170
16 161
2014 18 166
15 172
2012 21 160
20 168
2010 22 146
0 20 40 60 80 100 120 140 160 180 200
1
2121
0225
054 0225 0220
0225
47 46
15
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0224 0225
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%01 22 اإلداسح اىعبٍخ ىزق ٌٞٞداف اىششمبد ٗاىَظبسف
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اىضجبد ( ىفب اىظذ
عْ٘اُ اىَؾ٘س د
مشّٗجبؿ) ٍغز٘ ٙاىذالىخ ثٞشعُ٘
2.447 2.22 **2.451 ٍع٘قبد ئداسٝخ 2
2.622 2.22 **2.600 ٍع٘قبد رششٝعٞخ 0
2.724 2.22 **2.623 ٍع٘قبد ٍؾبعجٞخ 1
2.654 2.22 **2.622 ٍع٘قبد ٍزعيقخ ثبىنفبفح اىَْٖٞخ 2
2.651 2.22 **2.607 ٍع٘قبد رنْ٘ى٘عٞخ 3
2.732 اىَعذه اىعبً ىغَٞع اىَؾبٗس
1.11
5.15
3 3
2.51 1 2.00
2 2 2.222
2.03 1 1.21
2.23 2.227
5
رشرٞت
اىفقشاد اىذالىخ ئؽظبفٓ االّؾشاف اىَز٘عؾ
ٍع٘قبد ئداسٝخ د
ؽغت اإلؽظبئٞخ االخزجبس اىَعٞبسٛ اىؾغبثٜ
األَٕٞخ
ال رغبعذ اىٖٞبمو اىزْ َٞٞخ ف ٜاىَإعغبد اىعبٍخ عيٚ
22 227. 2.62 2.03 1.21 رطجٞق ئعشافاد اىشقبثخ اىذاخيٞخ ثَب ٝنفو اىؾذ ٍِ 2
اىفغبد اىَبى.ٜ
ْٕبك ػعف ف ٜاإلعشافاد اإلداسٝخ ىزْفٞز اىشقبثخ
2 222. 5.21 272 1.63 اىذاخيٞخ اىالصٍخ ىيؾذ ٍِ اىفغبد اىَبى.ٜ 0
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ٍزعيقخ ثبىفغبد اىَبىٜ
ئُ اىْ بً اإلداس ٛثبىَإعغبد اىعبٍخ ال ٝالفً ّ َخ
4 222. 5.46 2.56 1.55 اىشقبثخ اىذاخيٞخ ٍِ ؽٞش رْفٞز اىؼ٘اثؾ اىشقبثٞخ 5
اىالصٍخ ىيؾذ ٍِ اىفغبد اىَبى.ٜ
ٝزعشع اىَشاعع اىذاخي ٜىؼغ٘ؽ ٗرذخالد رؾذ ٍِ
5 222. 3.75 2.22 1.55 اعزقالىٞزٔ ف ٜرقَ ّ ٌٞٞخ اىشقبثخ اىذاخيٞخ ٍٗذٙ 6
فعبىٞزٖب ف ٜاىؾذ ٍِ اىفغبد اىَبى.ٜ
ئُ عذً مفبٝخ اىظالؽٞبد اىََْ٘ؽخ ىَ٘نف ٜقغبً
6 222. 3.22 2.20 1.45 اىَشاععخ اىذاخيٞخ ٝإصش ف ٜاالمزشبف ٗاىزجيٞغ عِ 7
عَيٞبد اىفغبد اىَبىٜ
ئُ اىقظ٘س ف ٜفٌٖ دٗس ّ بً اىشقبثخ مّ٘ٔ ٝغعٚ
0 222. 7.20 2.67 2.21 ىؾَبٝخ اىَإعغخ ٍِ ٝخ رغبٗصاد ٗال ٝقظذ ٍْٔ رظٞذ 22
خطبف اٟخشٝ ِٝغٌٖ ف ٜصٝبدح عَيٞبد اىفغبد اىَبى.ٜ
2.222 20.21 2.26 1.55 عَٞع اىفقشاد
1.55
20.21 T 2.26 1
2.23 2.222 0.22 T
2 4
2.57 1 2.22
1 2.23 2.222
2.56 1 1.30
2.23 2.222
6
ترتيب
الفقرات الداللة المتوسط االنحراف إحصاءه
معوقات تشريعية ت
الحسابي المعياري االختبار االحصائية حسب
األهمية
عذً اؽز٘اف رششٝعبد اىذٗىخ ٗاىي٘ائؼ اىذاخيٞخ
ثبىَإعغبد اىعبٍخ عي ٚطالؽٞبد مجش ىَ٘نفٜ
20 222. 4.65 2.62 1.50 1
ّ بً اىشقبثخ ٗاىَشاععخ اىذاخيٞخ المزشبف ٗاىزجيٞغ
عِ عَيٞبد اىفغبد اىَبى.ٜ
ال ر٘عذ رششٝعبد رَْع رع ِٞٞرٗ ٛاىقشث ٚألعؼبف
0 222. 22.31 2.53 2.22 ٍغيظ اإلداسح فٗ ٜنبئف ٍذساف األقغبً اىَبىٞخ 2
ٗاىَشاععخ اىذاخيٞخ.
ال رذعٌ اىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ اعزقالىٞخ
23 222. 3.02 2.56 1.30 3
ٍ٘نف ٜاىَشاععخ اىذاخيٞخ ف ٜرق ٌٞٞفعبىٞخ ّ بً
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اىشقبثخ اىذاخيٞخ ٗدٗسٓ ف ٜاىؾذ ٍِ عَيٞبد اىفغبد
اىَبى.ٜ
ال رؼَِ اىزششٝعبد ٍْع اإلداسح اىعيٞب ٗاىزْفٞزٝخ ٍِ
2 222. 22.72 2.57 2.22 رغبٗص ّ بً اىشقبثخ اىذاخيٞخ ىزؾقٞق ٍْبفع ٍبىٞخ 4
خبطخ.
ال رعط ٜاىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ ؽظبّخ
1 222. 22.26 2.63 2.27 ىيَشاعع اىذاخي ٜاىزٝ ٛجيغ عِ ٗع٘د قظ٘س ٗ 5
رغبٗص إلعشافاد ّ َخ اىشقبثخ اىذاخيٞخ.
ال رؼَِ اىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ ؽظش رعِٞٞ
اىَشاعع ِٞاىذاخي ِٞٞثأشخبص ؽبطي ِٞعيٚ
6 222. 5.07 2.60 1.55 6
شٖبداد عيَٞخ ٍزخظظخ فٍ ٜغبه اىَؾبعجخ
ٗاىَشاععخ.
ال رؼَِ اىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ ئىضاً ٍ٘نفٜ
3 222. 6.25 2.21 2.24 اىَشاععخ اىذاخيٞخ ثزطجٞق ٍعبٞٝش اىَؾبعجخ 7
ٗاىَشاععخ اىذاخيٞخ اىَزعبسف عيٖٞب.
عذً ٗع٘د ى٘ائؼ رفغٞشٝخ ٗرْفٞزٝخ رَنَِ ٍ٘نفٜ
4 222. 6.70 2.65 2.22 اىَشاععخ اىذاخيٞخ ٍِ فٌٖ اىزششٝعبد اىعبٍخ ىيذٗىخ 8
اىَشرجطخ ثبىَغبه اىَبىٗ ٜاىشقبث.ٜ
عذً ٗع٘د ى٘ائؼ رفغٞشٝخ ٗرْفٞزٝخ رَنَِ ٍ٘نفٜ
2 222. 6.22 2.22 2.26 اىَشاععخ اىذاخيٞخ ٍِ فٌٖ اىزششٝعبد اىعبٍخ ىيذٗىخ 9
اىَشرجطخ ثبىَغبه اىَبىٗ ٜاىشقبث.ٜ
ال ر٘عذ ى٘ائؼ ٗرششٝعبد رْ َٞٞخ ر٘ػؼ عق٘ثخ
7 222. 4.26 2.76 1.55 ٍخبىفخ ٛئعشاف ٍبىَٝ ٜبسعٔ اىَ٘نف فٜ 11
اىَإعغبد اىعبٍخ.
ال ٘ٝعذ قغٌ قبَُّّ٘ٝ ٜنَِ اىَ٘نفٗ ِٞاىَشاععِٞ
5 222. 4.21 2.22 1.56 اىذاخي ٍِ ِٞٞاعزٞؼبػ ثعغ االعزفغبساد اىقبّّ٘ٞخ 11
اىخبطخ ثبىعَيٞبد اىَبىٞخ غٞش االعزٞبدٝخ
ال ر٘عذ رششٝعبد رَْؼ د٘ٝاُ اىَؾبعجخ ؽق ارخبر
ئعشافاد سادعخ ػذ اىَإعغبد اىعبٍخ عْذ رنشاس
22 222. 3.55 2.77 1.51 12
اىَالؽ بد عِ قظ٘س ّ َزٖب اىشقبثٞخ ف ٜاىؾذ ٍِ
اىزغبٗصاد اىَبىٞخ ف ٜمضش ٍِ رقشٝش عبثق.
ال رْض اىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ عيٗ ٚع٘د
عق٘ثبد سادعخ ر٘اعٖٖب اىَإعغخ عِ عذً ٗع٘د
21 222. 2.33 2.27 1.41 13
عغالد ٗدفبرش ٍؾبعجٞخ ٍغز٘فٞخ ىيششٗؽ اىَبىٞخ
ٗاىقبّّ٘ٞخ.
٘ٝعذ ػعف ف ٜاىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ ريضً
ثؼشٗسح رقٞٞذ ٛعَيٞخ ٍبىٞخ ف ٜاىذفبرش ٗاىغغالد
22 222. 3.75 2.74 1.51 14
اىَؾبعجٞخ ٗفق اىؼ٘اثؾ اىشقبثٞخ اىَْظ٘ص عيٖٞب،
ٍَب ٝغٌٖ ف ٜاىؾذ ٍِ اىفغبد اىَبى.ٜ
ال رذعٌ اىزششٝعبد ٗاىي٘ائؼ اىذاخيٞخ ّ بً اىشقبثخ
اىذاخيٞخ ف ٜاىؾذ ٍِ اىفغبد اىَبى ٍِ ٜخاله ٗع٘د
22 222. 3.40 2.62 1.42 ّظ٘ص قبّّ٘ٞخ طشٝؾخ رؼَِ عذً رغبٗص اإلداسح 15
اىعيٞب إلعشافاد ّ بً اىشقبثخ اىذاخيٞخ اىَطجق فٜ
اىَإعغبد.
1.111 13.14 1.51 3.85 جميع الفقرات
1.63
21.22 T 2.32 1
2.23 2.222 0.22 T
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2.22 1 1.50
20 2.23 2.222
2.06 1 0.62
2.23 2.016
7
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ال ر٘عذ ئعشافاد سقبثٞخ ف ٜاىَإعغبد اىعبٍخ رؼَِ
7 224. 0.64 2.24 1.20 اىَؾبف خ عي ٚاىذفبرش ٗاىغغالد اىَبىٞخ ٍِ اىغشقخ 22
ٗ اىنشؾ ٗ اىزغٞٞش إلخفبف عَيٞبد اىفغبد اىَبى.ٜ
ال ر٘عذ ئعشافاد سقبثٞخ رؼَِ قٞبً األقغبً اىَبىٞخ
22 444. 2.212 2.26 1.24 ثاقفبه اىَٞضاّٞبد اىعٍَ٘ٞخ عِ مو فزشح ٍبىٞخ ىزؾذٝذ 22
اىَجبىغ اىَؾظيخ ٗاىنٞفٞخ اىز ٜرٌ ئّفبقٖب ثٖب.
ال ٝؼَِ ّ بً اىشقبثخ اىذاخيٞخ ٗع٘د ٍقبسّبد دٗسٝخ
ث ِٞسطٞذ األط٘ه اىذفزشٗ ٛاىفعي ٜف ٜاىَإعغبد
23 016. 2.27 2.06 0.62 20
اىعبٍخ ٕٗ٘ ٍب ٝإد ٙىضٝبدح ؽبالد اىفغبد اىَبى ٜفٜ
ثْ٘د األط٘ه.
ال ٘ٝعذ فظو ثٝ ٍِ ِٞؾزفظ ثبىَغزْذاد ٗاىذفبرش
ٗاىغغالد اىَؾبعجٞخ ٗثٝ ٍِ ِٞقً٘ ثعَيٞخ اىزغغٞو
20 133. 2.710 2.01 1.22 21
فٖٞب ٕٗ٘ ٍب ٝؼعف ٍِ دٗس ئعشافاد اىشقبثخ
اىذاخيٞخ ف ٜاىؾذ ٍِ اىفغبد اىَبى..ٜ
ال ر٘عذ ئعشافاد ىْ بً اىشقبثخ اىذاخيٞخ رؼَِ اىؾذ
21 335. 2.372 2.26 1.26 ٍِ اىفغبد اىَبى ٍِ ٜخاله اىزأمذ ٍِ طؾخ اىَغزْذاد 22
قجو عَيٞخ اىزغغٞو.
ال ر٘عذ ئعشافاد سقبثٞخ مبفٞخ ف ّ ٜبً اىشقبثخ
22 027. 2.02 2.21 1.26 اىذاخيٞخ ىيَإعغبد رؾذ ٍِ ؽذٗس اىفغبد اىَبى ٜفٜ 23
ثْذ اىْقذٝخ.
2.222 2.22 2.52 1.17 عَٞع اىفقشاد
1.17
2.22 T 2.52 1
2.23 2.222 0.22 T
4 6
3.00 1 2.43
2 2.23 2.224
2.22 1 1.35
2.23 2.222
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1.75
6.12 T 2.72 1
2.23 2.222 0.22 T
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2.63 1 2.22
20 2.23 2.222
2.22 1 1.41
2.23 2.222
9
رشرٞت
اىفقشاد اىذالىخ ئؽظبفٓ االّؾشاف اىَز٘عؾ
ٍع٘قبد رنْ٘ى٘عٞخ د
ؽغت اإلؽظبئٞخ االخزجبس اىَعٞبسٛ اىؾغبثٜ
األَٕٞخ
ال ٝغط ّ ٜبً اىشقبثخ اإلىنزشّٗ ٜاىعَيٞبد اىَبىٞخ
0 222. 6.24 2.70 1.73 اىَزعيقخ ثبىَإعغخٍ ٕ٘ٗ ،ب ٝإصش ف ٜدٗسٕب عي ٚاىؾذ 2
ٍِ اىفغبد اىَبى.ٜ
ال ٝز٘فش ىذ ٙاىَإعغبد اىعبٍخ ّ بً ئىنزشّٜٗ
ىيَعيٍ٘بد اىَؾبعجٞخ ٝزالفً ٍع ؽجٞعخ ّ بٍٖب اىشقبث،ٜ
6 222. 4.71 2.62 1.53 0
ٕٗ٘ ٍب ٝغٌٖ ف ٜػعف دٗسٕب ف ٜاىؾذ ٍِ اىفغبد
اىَبى.ٜ
رعزَذ اىَإعغبد اىعبٍخ ىيذٗىخ ف ٜئصجبد ٗعشع
22 222. 3.77 2.72 1.52 عَيٞبرٖب اىَبىٞخ عيَ ّ ٚخ اىَعيٍ٘بد اىَؾبعجٞخ 1
اإلىنزشّٗٞخ ثشنو ػعٞف.
ال ٘ٝعذ رط٘ٝش ىْ بً اىشقبثخ اىذاخيٞخ اإلىنزشّٗ ٜثَب
ٝزَبشٍ ٚع ؽجٞعخ اىَخبؽش اىَبىٞخ اىز ٜر٘اعٖٖب
2 222. 22.32 2.63 2.22 2
اىَإعغبد اىعبٍخ ٕٗ٘ ٍب ٝإصش عي ٚدٗسٕب ف ٜاىؾذ
ٍِ اىفغبد اىَبى.ٜ
ال رَزيل قغبً اىشقبثخ ٗاىَشاععخ اىذاخيٞخ األعٖضح
3 222. 6.25 2.61 1.72 ٗاىَعذاد اىنبفٞخ اىز ٜرَنْٖب ٍِ اىقٞبً ثعَيٖب ثبىشنو 3
اىَطي٘ة.
ال ر٘عذ اىٞخ ىزؾذٝش اىَعذاد ٗاىجشاٍظ اإلىنزشّٗٞخ
اىخبطخ ثأقغبً اىشقبثخ ٗاىَشاععخ اىذاخيٞخ ىززَبشٍ ٚع
4 222. 7.23 2.52 1.64 4
ؽجٞعخ االخزظبطبد اىَ٘ميخ ئىٍَ ،ٌٖٞب ٝإصش فٜ
دٗسٕب ف ٜاىؾذ ٍِ اىفغبد اىَبى.ٜ
ال رَنِ ثْٞخ اىْ بً اإلىنزشّٗ ٜثبىَإعغبد اىعبٍخ ٍِ
رؾذٝذ ّقبؽ اىؼعف اىَ٘ع٘دح ف ّ ٜبً اىشقبثخ اىذاخيٞخ
2 222. 6.22 2.72 1.71 5
اإلىنزشٍّٗ ٕ٘ٗ ٜب ٝؼعف ٍِ دٗسٕب ف ٜرؾذٝذ
اىزغبٗصاد اىَبىٞخ.
ال ٘ٝعذ دٗسح ٍغزْذٝخ ٝذٗٝخ رغٞش ثخؾ ٍز٘اصٍ ٛع
اىذٗسح اىَؾبعجٞخ اإلىنزشّٗٞخ إلؽنبً اىشقبثخ اىذاخيٞخ
22 222. 3.14 2.75 1.45 6
عي ٚاىعَيٞبد ٕٗ٘ ٍب ٝإصش عي ٚدٗسٕب ف ٜاىؾذ ٍِ
اىفغبد اىَبى.ٜ
ال ر٘عذ ئعشافاد مبفٞخ ىؾَبٝخ ٗعالٍخ األعٖضح
اإلىنزشّٗٞخ اىخبطخ ثبىْ بً اىَؾبعجٗ ٜاىشقبثٜ
5 222. 5.22 2.67 1.62 7
ثبىَإعغبد اىعبٍخ ٕٗ٘ ٍب ٝغجت ف ٜػٞبع اىجٞبّبد
اىالصٍخ إلعشافاد اىَشاععخ اىذاخيٞخ.
ال ر٘عذ ثْٞخ رؾزٞخ مبفٞخ رَنِ ّ بً اىشقبثخ اىذاخيٞخ
1 222. 6.13 2.65 1.71 اإلىنزشّٗ ٍِ ٜاىعَو ٗفق ٍب ٕ٘ ٍخطؾ ىٔ ف ٜؽَبٝخ 22
ٍ٘اسد ٍَٗزينبد اىَإعغبد اىعبٍخ ٍِ اىفغبد اىَبى.ٜ
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ال ٘ٝعذ ف ّ ٜبً اىشقبثخ اىذاخيٞخ اإلىنزشّٗ ٜاىق٘ٞد
اىالصٍخ عي ٚاىَ٘نفٗ ِٞاىَغإٗىٍ ٕ٘ٗ ِٞب ٝإد ٛئىٚ
7 222. 3.25 2.22 1.52 22
اىقٞبً ثجعغ اىزغبٗصاد ف ٜاىظالؽٞبد اىَبىٞخ
اىََْ٘ؽخ ىٌٖ.
ال ٘ٝعذ ف ٜاىْ بً اإلىنزشّٗ ٜخط٘اد ٍفظيخ قبدسح
عي ٚاعزخشاط اىَعيٍ٘بد اىَبىٞخ اىالصٍخ عِ رغبٗص
20 222. 2.77 2.22 1.41 20
ؽذ اىَ٘نف ٗ ِٞاىَغإٗى ِٞىْ بً اىشقبثخ اىذاخيٞخ
ىغشع ؽظ٘ىٔ عيٍْ ٚبفع ٍبىٞخ غٞش ٍششٗعخ.
2.222 22.02 2.36 1.61 عَٞع اىفقشاد
1.61
22.02 T 2.36 1
2.23 2.222 0.22 T
22
1.75
1.55 1.63
1.54
1.17
11
اىذالىخ ئؽظبفٓ
االّؾشاف اىَعٞبسٛ اىَز٘عؾ اىؾغبثٜ اىفشػٞخ اىفشعٞخ د
اإلؽظبئٞخ االخزجبس
.222 20.21 2.26 1.55 ٍع٘قبد ئداسٝخ 2
.222 21.22 2.32 1.63 ٍع٘قبد رششٝعٞخ 0
.222 2.22 2.52 1.17 ٍع٘قبد ٍؾبعجٞخ 1
ٍع٘قبد ٍزعيقخ ثبىنفبفح
.222 6.12 2.72 1.75 2
اىَْٖٞخ
.222 22.02 2.36 1.54 ٍع٘قبد رنْ٘ى٘عٞخ 3
2.222 22.45 2.320 1.543 اىفشػٞخ اىشئٞغخ
1.543
0.22 T 22.45 T 1
2.23 2.222
AFIQ Āfāqiqtiṣā i Journal - Volume 6. Issue 12. June 2020. )(237
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الردود واإلضافات ت
عذً ئدساك اإلداسح اىعيٞب ٗاىغَعٞبد اىعٍَ٘ٞخ ألَٕٞخ ّ َخ اىشقبثخ ٗرقربسٝش اىَشاععرخ اىذاخيٞرخٕٗ ،ر٘ ٍرب صرش عنغرًٞب
2
ف ٜفعبىٞخ ٗمفبفح دٗس ٕزٓ األقغبً ف ٜاىؾذ ٍِ اىفغبد اىَبى.ٜ
ػعف االعزغبثخ ىجعغ اىَإعغبد اىعبٍخ عِ رشغٞع اىَشاعع ِٞاىذاخي ِٞٞاىزٝ ِٝنزشفُ٘ ٗٝجيغُ٘ عرِ اىزغربٗصاد،
0
ٗشنشٌٕ عيٍ ٚغٖ٘دارٌٖ اىَجزٗىخ.
رؼربسة ثعررغ اىقررشاساد ٗاىيرر٘ائؼ فرر ٜئعررشافاد ٍؾررذدح ٕٗرر٘ ٍررب ٝررإصش عيرر ٚفعبىٞررخ عَررو ّ َررخ اىشقبثررخ ٗاىَشاععررخ
1
اىذاخيٞخ ف ٜاىؾذ ٍِ عَيٞبد اىفغبد اىَبى.ٜ
اعزَبد اىشؤعبف عي ٚئػفبف اىششعٞخ عي ٚثعرغ اىزغربٗصاد ٗدُٗ رَشٝشٕرب عير ٚقغربً اىَشاععرخ اىذاخيٞرخ ٕٗر٘ ٍرب
2
ْٝعنظ عيجًب ف ٜاىؾذ ٍِ اىفغبد اىَبى.ٜ
عذً اّز بً ٗسٗد اىَخظظبد فٍ٘ ٜاعٞذٕب اىَؾذدح ؽغت مو سثرع عرْخ ٍرِ ٗصاسح اىَبىٞرخٕٗ ،ر٘ ٍرب ٝرإد ٛإلسثربك
3
عَو مو ٍِ األّ َخ اىشقبثٞخ ٗاىَشاعع ِٞاىذاخيٗ ِٞٞاألعٖضح اىشقبثٞخ اىعبٍيخ ف ٜاىذٗىخ.
ٗع٘د خيو ف ٜاىْ بً اىَبى ٜىيذٗىخ اىَعزَذ عي ٚاألعبط اىْقذٗ ٛىٞظ عي ٚعبط االعزؾقب . 4
عذً امزشاس اىَذساف ٗاىَغإٗى ِٞثبعزجبس اىَ٘اصّخ ثبىَإعغخ ٗعٞيخ رخطٞؾ ٗسقبثخ ٍِ األعبط. 5
إزَبً اىَإعغبد ثزقبسٝش اىَشاعع ِٞاىخبسع ِٞٞعي ٚؽغبة رقبسٝش اىَشاعع ِٞاىذاخي.ِٞٞ 6
عذً ٗع٘د رطجٞق ثشاٍظ اىزَٞٞض ث ِٞاىَ٘نفٗ ،ِٞإَبه اعزَبد رق ٌٞٞاألداف مأعبط العزؾقب اىَشرت ٗاىَنبفآد. 7
1.16
2
0
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https://ia800209.us.archive.org/28/items/waq10576/03_10578.pdf
0227
2504 2524
https://icts2019.tve.gov.ly /2019/PDF/PDFAF/AF4012.pdf
0225
https://www.idi.no/en/elibrary/cdp/ sais-fighting-corruptionprogramme/ 703-
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https://www. transparency.org/ 0202
0221
https: 022 000 22
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0225
12 2
https://www.researchgate.net
/publication/328981044_dwr_alrqabt_aldakhlyt_fy_tshkhys_halat_alfsad_almal
y_drast_mydanyt_ly_almsarf_altjaryt_allybyt
http://documentsworldbank.org/curated/en/430201468336290241/pdf/477910N
WP0Focu00Box341959B00PUBLIC0.pdf
GAO 0224
025 276 72 00
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0220 0220
http://audit.gov.ly/home/pdf/LABR-2012.pdf
0225 0225
http://audit.gov.ly/home/pdf/LABR-2017.pdf
http://audit.gov.ly/home/ about.php# 0202
0220
124 125 6 2
0226
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https://www.iasj.net/iasj?func=fulltext&aId=153299
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https://
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0222
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0222
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https://bulletin.zu.edu.ly/issue_n16_1/Contents/A_09.pdf
0223
123 0226
https://socpa.org.sa/SOCPA/files/de/de5d1647-1efe-
4220-8082-858bf5d16e4f.pdf
05 0223
http:// 0221 27
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02 0222
0220
https://www. djazairess.com/ennahar/139082
0224