على عمر, أحمد2018-10-222018-10-2220111112-8984http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/6099The 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.Article