Improving Performance Auditing Practice in the Libyan Public Sector

In an earlier article (2014), the researcher reported the results of a survey and the interviews of attitudes and perceptions of performance auditors and public sector managers about the nature and effectiveness of the current system of performance auditing (PA), in Libya. The results revealed that PA in Libya is still in its infancy due to the fact that Libya, as a developing country, lacks the information, internal control systems, performance measures and sufficient audit staff. The purpose of this paper is to extend the earlier researcher survey by exploring the perceptions of performance auditors and public sector managers about how PA in the Libyan public sector can be improved. A qualitative research method was used in this study, whereas 16 semistructured interviews were conducted with performance auditors and public sector managers (eight with each group). The results reveal that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors’ skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya.