The objective of this study is, firstly,
to review literature dealt with the
subject of both internal and external
auditing. Secondly, to investigate
how efficient is internal auditing as
seen by external auditors in Libyan
companies.
The field work is carried out through
the main of questionnaires which are
prepared in a manner that could
allow us to check the four
established hypothesis. The study
ends by few recommendations that
seem practicable in Libyan
environment.