مقومات نظام الرقابة الداخلية وأثرها على تقويم الاصول الثابتة في شركات قطاع النفط في ليبيا

Abstract

Abstract The study took up the constituents of intemal control system and its effect on fixed assets of companies working in petroleum field in Libya. where the case of Ras Lanouf Company for production and industrialization of petroleum and gas were studies, considering it as one of the largest companies working in petroleum field in Libya , and it is the only company that produces and industrializing petroleum and gas. The problem of the study is represented in the un availability of some of the prerequisites for internal monitoring system on fixed assets at Ras Lanouf company for production and indiistriahzation of petroleum and Gas, which is represented in the lack of periodical reports system on these assets in a regular manner and the presence of weakness and defends in the policies of the company in evaluating the fixed assets and calculation of their depreciation. The importance of this study is due to the importance of petroleum in general and its strategic importance to Libya in particular where it represents the main source of the national income and hence the importance intemal monitoring and its role in maintaining the fixed assets and calculation of their value. The studv aimed at knowing the rate of availability of intemal monitoring prerequisites availability on the fixed assets at Ras Lanouf company for production and industrialization of petroleum and Gas, in Libya and the ablates of this system to prefect the fixed assets in the company. The researcher used the following methods: The deduct or method, the inductive method the analytical descriptive method and the historical method. The hypothosises of the study are represented in the following: 1- The presence of sound policies to procure fixed assets, evaluate them and their depreciation, and getting rid of them helps in strengthening the intemal monitoring system on these assets at Ras Lanouf company for production and industrialization of petroleum and Gas. 2- Paying attention to the pre requisites with intemal monitoring connected with jobs and records of fixed assets at Ras Lanoul‘ company for production and industrialization of petroleum and Gas,

helps in provision of other pre requisites for intemal monitoring of these assets . _ 3- Provision of complete material protection to fixed assets leads to Provision of pre requisites for internal monitoring system on fixed assets at Ras Lanouf company for production and industrialization of petroleum and Gas. The results of the study 1 The study proved the correctness of all hypothosises and reached many results .the important of them are I 1- The study has shown the policies adopted to estimate depreciation of fixed assets at Ras Lanouf company for production and industrialization of petroleum and Gas, production and industrialization does suit the nature of all fixed assets of the company. 2- The study has revealed some defects in the application of periodical reports system on fixed assets at Ras Lanouf company for production and industrialization of petroleum and Gas, production and industrialization. 3- The study had shown that the company did not separate completely between the jobs comiected with fixed assets. The recommendations of the study 1 On the basis of the study‘s results ,the researcher suggested many recommendations , the important of them are : 1- The necessity for adopting a sound policy for depreciation of fixed assets of by the company and using a suitable method that suits the nature of its fixed assets when calculation depreciation. 2- The necessity for commitment of the company to apply the periodical reports system on fixed assetscontinuously. 3- The necessity for the company to separate completely between the posts related to fixed assets such as posts of preparing the daily and confirmation by registers.