The Impact of Forensic Audit on Improving Transparency and Accountability in the Public Sector

Abstract

The current study aimed to identify the role of criminal review in enhancing the level of transparency in the public sector. and measuring the impact of criminal review on increased accountability in government institutions. and make recommendations to improve the use of criminal review as a tool to strengthen governance in the public sector. The analytical descriptive curriculum was used to study the impact of criminal review on improved transparency and accountability in the public sector. This approach is based on the collection and analysis of data from the study community using statistical tools to interpret the relationship between criminal review and transparency and accountability. A random sample of a public official with direct and indirect links to criminal review has been selected and is able to assess its role in improving transparency and accountability in the Libyan public sector. The questionnaire was used as a study tool, the data was analyzed using the SPSS statistical program, where descriptive and analytical tests were conducted including averages and standard deviation. The study showed that criminal review effectively contributes to improved transparency within the public sector, helping to provide accurate and up-to-date information, enhance the clarity of financial processes and reduce the likelihood of manipulation. It also strengthens public confidence in the integrity of government institutions, thereby supporting good governance. Criminal review is also a pivotal tool for promoting a culture of accountability, providing clear evidence to support accountability and accountability decisions and encouraging compliance with regulations and laws. It also contributes to improving the quality of administrative and financial work, despite challenges in defining individual and collective responsibilities. The study recommended the provision of specialized training programmes in criminal review to qualify cadres capable of meeting challenges in this area and to attract expertise and competencies in criminal review to support government institutions.