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, and to identifying to what extent adopting technology may affect promotion of auditing services, and instigate the competition between Libya's electronic banks.

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.