by the Libyan environment as per the following:

1. Study of Beshir Mohamed Ashour (1990):
This study aimed at evaluating the role of the internal auditing in the Libyan industrial companies in addition to the presentation of a theoretical base for the internal auditing in terms of its evolution and basic elements. It reached the following results:
A- Unavailability of most of the components of independency required to be provided in the departments of internal auditing in the Libyan industrial companies.
B- Unavailability of most of the basic requirements to secure the efficiency and qualification of internal auditors in most of the departments of the auditing in the Libyan industrial companies.
C- The non-accomplishment by the internal auditors in the Libyan industrial companies of a great deal of tasks they ought to undertake.

2. Study of Abdelaziz Abed Abubakr:
This study was presented to the first conference on the internal control, reality and horizons on 22-24/2/2005 in order to realize the objective of analyzing the reality of the function of internal auditing in the economic units. This study has hence targeted the economic units located within the scope of both Benghazi and Sirte Shaabiats and reached a result to the effect that the departments of internal auditing in the economic units focus only on the accounting auditing and greatly ignore all the other types of auditing.
3. Study of Saleh Miloud Khalat:
This study was presented in the first conference on the internal auditing – reality and horizons on 22-24/2/2005 in order to achieve the objective of identifying the field of services of internal auditing in Libyan industrial companies affiliated to the public sector. It reached a result to the effect that the services of internal auditing in the companies object of the study focus on the services of protection or supervision.
4. Study of Mohamed Mohamed Abu Agrab (2005):
This study treated the factors that influence the performance of internal auditors in the Libyan public industrial companies. The study reached a group of results, including:
1. Unavailability of independency and objectivity for the internal auditors in the Libyan public industrial companies, the matter that raises a doubt about their abilities to perform their works as required.
2. The internal auditors do not carry out a great deal of the tasks they ought