ISSN: 2222-6990
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This paper aims to identify the role of internal audit in contributing to the reduction of risks to the operations of higher education institutions in the Libyan state. The descriptive analytical method was adopted and the questionnaire was used as a tool for collecting and analyzing data related to the study using SPSS. This paper concluded that the internal audit offices and departments of the Libyan universities carry out their activities related to risk management evaluation and add value to the work of the department. In addition, internal audit offices and departments develop, record and communicate reports on the results of their work. Several recommendations have been made, including the need to push internal audit offices and departments towards the adoption of risk-based work plans, technical plans and internal audit programs. Also, more attention should be given to the development of standards, means and programs to identify measure and assess risks.
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In-Text Citation: (ElHaddad et al., 2020)
To Cite this Article: ElHaddad, A. A., ElHaddad, N. R., & Alfadhli, M. I. (2020). Internal Audit and its Role in Risk Management Evidence: the Libyan Universities. International Journal of Academic Research in Business and Social Sciences, 10(1), 361–377.
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