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dc.contributor.authorAbuazza, Wahid Omar
dc.contributor.authorMihret, Dessalegn Getie
dc.contributor.authorJames, Kieran
dc.contributor.authorBest, Peter
dc.date.accessioned2018-07-16T06:03:32Z
dc.date.available2018-07-16T06:03:32Z
dc.date.issued2015
dc.identifier.issn02686902
dc.identifier.doi10.1108/MAJ-10-2014-1109
dc.identifier.urihttp://hdl.handle.net/10072/83590
dc.description.abstractPurpose – 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing Limited
dc.publisher.placeUnited Kingdom
dc.relation.ispartofpagefrom560
dc.relation.ispartofpageto581
dc.relation.ispartofissue6/7
dc.relation.ispartofjournalManagerial Auditing Journal
dc.relation.ispartofvolume30
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode1501
dc.titleThe Perceived Scope of Internal Audit Function in Libyan Public Enterprises
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorBest, Peter J.


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