Obstacles affecting the performance of employees in the Libyan Audit Bureau

Abstract

The study aimed to identify the most important obstacles affecting the performance of employees of the Audit Bureau in Libya, through the analysis of the four variables of the independent study, and recommendations were made that would raise the level of performance of employees of the Audit Bureau. To achieve the aim of the study, we relied on the descriptive and analytical methods. A questionnaire consisting of (31) items was also used and distributed to several employees in the main departments of the Audit Bureau in the cities of Tripoli and Sabha. The number of questionnaires distributed reached (70), which were fully retrieved, and all of them were valid for analysis. Statistical software was used to analyze the collected data. The study found that there are some statistically significant obstacles related to the independence of SAI employees, the most prominent of which are political instability and division that negatively affect the independence of SAI employees. There are no statistically significant obstacles related to employees’ efficiency, training courses, material benefits, and incentives. The study recommended working to remove and address all obstacles that hinder employees of the Audit Bureau and appointing more professional employees practicing the profession.