La Logique
مدى فعالية وكفاءة األنشطة التي تقوم بها لجان المراجعة للحد من الفساد المالي


The study attempts to determine the role of auditing committees in limiting the financial corruption in Libyan commercial banks. It also aims to demonstrate the extent of the activities efficiency by witch these committees minimize the financial corruption in commercial banks. For the study purpose, the researcher relied on a descriptive method. However, he used deductiveinductive method in terms of the theoretical aspect. The study population consists of board of directors of Libyan commercial banks, managers of credit and risk management, internal and external auditors pertain to banking observation body and accounting department. The following are the main obtained results. Auditing committees in Libyan banks have a major role in limiting financial corruption. Therefore, the researcher renders the following recommendations: supervision task on both financial reports and internal control system must be added to auditing committee tasks issued by governance manual of banking sector. The management of internal auditing should be directly pertained to auditing committees to ensure its independence and neutrality. Auditing committees must have part in assigning external auditor and determining his fees, means, and discharge. The authority of auditing committees must extend to include a basic role in realizing control over external auditor's work. The final report of financial statements released by Libyan banks in the end of fiscal year must contain a report about the tasks achieved by auditing committees over the year. Finally, clear criteria of required competence of auditing committees' members must be set firmly to minimize corruption in these banks.

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