First published 9/29/2026, 8:06:15 PM · Last updated 9/29/2026, 8:06:15 PM

The impact of modern internal audit practices on the effectiveness of accounting systems in Libyan banks: a field study of commercial banks operating in the cities of Zawiya and Surman

A journal article reports a field study of modern internal audit practices and their impact on accounting system effectiveness in commercial banks operating in the Libyan cities of Zawiya and Surman. The publisher is the Higher Institute of Medical Sciences and Technologies, Bani Walid, and the item was published 2026-09-29.

Categories: economy-and-trade

Generated scores

Scores are based on the cited reporting and use a 1–10 scale. Read the methodology.

Confidence: 6/10How certain the assessment is based on the clarity and evidence in the cited reporting.
Geographic reach: 2/10How widely the event reaches, from a local area (1) to worldwide impact (10).
Global importance: 2/10The event's broader significance, from limited importance (1) to major global importance (10).
Impact magnitude: 2/10The scale or severity of the real-world impact, from minor (1) to extreme (10).
Positivity: 5/10How harmful or beneficial the event is, from strongly harmful (1) to strongly positive (10).
Urgency: 1/10How time-sensitive the event is, from low urgency (1) to immediate attention needed (10).

Why it matters

The study relates to accounting and audit practices in Libyan commercial banks.

Location

Sources

The impact of modern internal audit practices on the effectiveness of accounting systems in Libyan banks: a field study of commercial banks operating in the cities of Zawiya and Surman

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