د. فتحي رمضان موسي الماقوري2025-03-192025-03-19https://dspace.academy.edu.ly/handle/123456789/1547This study aimed to identify the role of internal control in the protection of public funds in government ministries in the light of the transitional period. After the validity and reliability test, 79 questionnaires were distributed and 61 of them were returned (77.21%). The study reached the following results: 1. Existence of an internal control role in ensuring the accuracy of accounting data. 2. The existence of a role of internal control in respect of compliance with laws, regulations, policies and administrative decisions with some weakness in certain aspects. 3. The existence of a role of internal control in relation to the protection of assets from embezzlement, manipulation and theft and misuse with some shortcomings. 4. There is a very weak role in the internal control with regard to raising the level of efficiency Productivity.This study aimed to identify the role of internal control in the protection of public funds in government ministries in the light of the transitional period. After the validity and reliability test, 79 questionnaires were distributed and 61 of them were returned (77.21%). The study reached the following results: 1. Existence of an internal control role in ensuring the accuracy of accounting data. 2. The existence of a role of internal control in respect of compliance with laws, regulations, policies and administrative decisions with some weakness in certain aspects. 3. The existence of a role of internal control in relation to the protection of assets from embezzlement, manipulation and theft and misuse with some shortcomings. 4. There is a very weak role in the internal control with regard to raising the level of efficiency Productivity.الرقابة الداخلية ، الفساد المالي