مستوى فاعلية نظام الرقابة الداخلية المطبق وأثره على مستوى الأداء المالي في الشركة العامة للكهرباء في ليبيا خلال الفترة ( 2002 – 2010 )

Abstract

This  study  aims  to  identify  The  effectiveness  of  the  control  system applied by the General Electricity Company and its impact on the level of performance of the company during the period from 2002 to 2010. In order to achieve the objective of the study, the case study method was used. The study conducted a personal interview with heads of financial departments and heads of Auditing departments and offices in the data collected had been analyzed by using descriptive and inference statistics the study concluded that the internal control system is a weak, so it is in effectiveness', despite of availability of control system elements in the company, the study showed also a weakness in the financial performance of the company during the same period.   In addition the study has revealed statistically correlation between efficiency of applying system of internal control in the company's and its branches performance during period of the study. Based to this conclusion, it necessitates the company to take care of elements of the internal control, namely the elements shown unavailable or partially or inapplicable.