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Author

Yousuf Shaeban Almabrouk

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Open access Sep 2026

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

This study aimed to examine the impact of modern internal audit activities on the efficiency of accounting systems in commercial banks operating in the cities of Zawiya and Surman. A questionnaire was distributed to a sample of banks (Al-Jumhouria, National Commercial, Al-Wahda, Al-Yaqeen, and Al-Sahara). This question...

Yousuf Shaeban Almabrouk · 0 citations

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