الفهرس 
المستخلصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The researcher aims from the study at developing the role of the Libyan Audit Bureau in performance control of the Governmental Sector according International Organization of Supreme Audit Institutions (INTOSAI) to ensure that the institutions which are under its control, use the best resources and achieve economy, efficiency and effectiveness, applying to the Ministry of Health. This is by studying the criteria of the Intosai organization for performance control and compare between them and Law No. 19 of 2013 on the reorganization of the Audit Bureau and the use of the classification of the control methods contained in the 3100 standard for performance control. The development of the Bureau has been proposed using Performance Budgeting, Health Information Systems and Six Sigma Approach. A field study was conducted on a group of auditors of the Audit Bureau.The study concluded that there is sufficient evidence to the auditors that compliance with the implementation of Standard No. 3100 in performance control of (INTOSAI) contributes to the development of the role of the Audit Bureau in performance controlof the public sector. By testing the hypotheses of the study, a fault has been found in the hypotheses.
The study recommends the need to modify some articles of Law No.19 of 2013 to increase its powers, so that it is subordinate to the legislature so that the executive branch has no authority over it and activates the role of the Association of Accountants and Auditors and urges them to issue rules for the organization of ethics. Audit Bureau has advantages by using the budget of the programs and the performance to adopt them rather than balancing the items (appropriations) and urging the Audit Bureau in its control over the Ministry of Health to adopt the use of health information systems as their use facilitates the work of the Audit Office and the Ministry of Health Six sigma where contributes to correct errors and deviations, treat differences, reduce the wastage, contribute to raise the level of performance and deliver information to the authority concerned in time which leads to the preservation of the environment.