Introducing Technology to Auditing Services in Libyan Banks

This study aims mainly at identifying to what extent introduction and use of electronic banking in improving the auditing services in Libya by means of using technology in auditing. As such the study results showed that there is a relationship of a statistical significance between introduction, and the positive effect, of technology in auditing services in Libyan banks, that is, using technology in auditing services leads to improve the auditing effectiveness through abidance by laws and policies set beforehand.