Denetim kalitesini etkileyen faktörler: Libya bankaları üzerine ampirik bir çalışma

The objective of this study is to identify the factors that affect the quality of the internal audit in Libyan commercial banks. The study data were collected through 30 questionnaires distributed to internal auditors in Libyan commercial banks. The researcher used preprocessing method in Matlab to analyses the data. The results of the study indicate that the most important factors affecting the quality of internal auditing in Libyan commercial banks from the perspective of the internal auditors participating in this study include the following; Experience, training and independence of internal auditors (respectively). While some participants believe that administrative support and department size are less influential in the quality of internal audit in Libyan commercial banks. The study recommended that Libyan commercial banks should ensure the availability of the main factors to achieve the quality of the internal audit function.