التكامل بين المراجعة الداخلية والخارجية وأثره على الأداء المالي (دراسة ميدانية في المصارف التجارية العاملة في ليبيا)

Résumé: This study aims to shed light on the integrative relationship between internal and external audit and its impact on financial performance in commercial banks. To achieve the objectives of the study, a field study was conducted on a sample of managers in the upper and middle management working in commercial banks in Libya to find out their opinions through questionnaires about the variables of the study to reach conclusions that contribute to solving the problem of the study. The data was analyzed using the SPSS statistical program, where the necessary analyses were performed to test the validity of the scale and test the study hypotheses. The study reached a set of recommendations, the most important of which is that the integration between internal audit and external audit is of great importance to improve the audit process and reduce its costs, as well as positively affect the financial performance of the Libyan banks.

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