أثر تطبيق المراجعة الهجينة على تحسين جودة وكفاءة المراجعة في ظل التحول الرقمي وتحديات تطبيقها لدى ديوان المحاسبة الليبي- دراسة ميدانية.

أسماء امبارك; إسلام بوجديدة

doi:10.54172/bqmr3w62

Authors

Asmaa. M. Imbarak Department of Accounting, Faculty of Economics, Omar AL-Mukhtar University, Libya. Author https://orcid.org/0009-0008-5525-6499
Eslam Bojededa Libyan Audit Bureau, Al-bayda Author

DOI:

https://doi.org/10.54172/bqmr3w62

Keywords:

Hybrid Audit, Digital Transformation, Quality and Efficiency Of auditng

Abstract

This study aims to identify the impact of implementing hybrid auditing on improving the quality and efficiency of the audit process within the context of digital transformation at the Libyan Audit Bureau, and to identify the challenges facing the implementation of this style. To achieve this, the descriptive-analytical approach was adopted, and a questionnaire was used as the data collection tool. The study sample consisted of auditors from the Bureau's General Administration in Al-Bayda and its Benghazi branch. (80) questionnaires were distributed and analyzed using SPSS. The study reached several conclusions, the most important of which are: that implementing hybrid auditing can enhance audit quality by improving the accuracy of audit outputs and strengthening the reliability of reports, thus ensuring support for the auditor's professional judgment; and that audit efficiency is affected by several organizational, technical, and human factors. In light of these findings, the study reached several recommendations, the most important of which are: the necessity of adopting hybrid auditing as a fundamental approach to enhancing the quality of audit work, and working to develop the digital infrastructure and train auditors on modern technologies for digital transformation.

Author Biography

Asmaa. M. Imbarak, Department of Accounting, Faculty of Economics, Omar AL-Mukhtar University, Libya.

قسم المحاسبة

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المواقع الإلكترونية:

- https://www.intosai.org/ar/%D8%AD%D9%88%D9%84-%D8%A7%D9%84%D8%AA%D9%86%D8%B8%D9%8A%D9%85/%D8%A7%D9%84%D8%A3%D8%AC%D9%87%D8%B2%D8%A9-%D9%87%D9%8A/%D8%A7%D9%84%D9%85%D8%A4%D8%AA%D9%85%D8%B1.html.

- https://www.intosai.org/fileadmin/downloads/about_us/Organs/Congresses/2025_Sharm_El_Sheikh_Declaration/EN_Sharm_El_Sheikh_Declaration_Final_2025.pdf.