مستوى الخدمات المصرفية الالكترونية في ظل دقة وشفافية المعلومات المحاسبية بالقوائم المالية دراسة تطبيقية على المصارف التجارية الليبية بمدينتي المرج والبيضاء

Abstract

The study aims to assess the level of electronic banking services in light of the accuracy and transparency of accounting information in the financial statements of commercial banks in the cities of Al-Marj and Al-Bayda. To achieve this objective, a questionnaire was used to collect data from internal auditors, accountants, directors of auditing departments, accounting departments, and members of the audit committee. The study found that the level of electronic banking services, considering the accuracy and transparency of accounting information in financial statements, was high. It recommended greater attention to the role of the Central Bank of Libya in monitoring commercial banks to ensure the full adoption of electronic banking services in all financial and accounting operations.