ROLE OF AUDITING IN CONTROLL PUBLIC SPENDING PROCESS STUDY OF THE FINANCIAL SECRETARIAT OF LIBYA- GHARYAN

This research deals with the role of the audit in the maintenance of public money in accordance with the laws and regulations the institutions and government agencies. The Audit is a branch of the humanities as it is an independent professional one require some kind of specialized education. The Audit screening process for the collection of information in order to verify the argument, and then show a neutral technical opinion on the validity and fairness of the financial statements, according to a set of objective criteria to reflect the needs of the users of those statements. Research problem is based on inadequate implementation of law sand financial regulations in the Libyan government bodies and the lack of accounting policies that help in the reduction of public spending in addition to the lack of staff expertise to the concept of financial law of the state and the lack of specific knowledge of the type of embezzlement, who spoke in the public world and the lack of interest by the reviewers to apply auditing methods magazines using modern control systems and the absence of a periodic review of the records of public bodies of the computer technologies.