الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study focused on the nature of internal audit in government units and the role of internal audit in the control of public money as well as the study of the current Situation of government audit in Libya through the study of the audit financial device system in Libya. The study aimed to prepare a proposal for the development of internal audit function in government units For the elimination of the current weaknesses in the government’s internal audit Libya. One result of the study The difficulty of assessing the honesty and integrity of senior management in government Units because of the political nature that characterizes the work of senior management, also negative significant correlation between accounting system components as a variable independent, development and function of government internal audit as the dependent variable,, While there is positive significant correlation positive between financial reporting as an independent variable and the development and function of government internal audit as the dependent variable, also significant positive effect to the financial reports on the development of the internal audit function ,and government financial reporting that is the highest impact on the development function of government internal audit Compared to the accounting system components. The study recommended the need to develop accounting systems, and the adoption of international accounting standards for the public sector issued by the International Federation of Accountants.