期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：12
页码：897-906
DOI：10.6007/IJARBSS/v10-i12/8377
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This paper aims to highlight the relationship between knowledge management and its application in the audit standards in Al-Ahlia Cement Company, Libya. The paper adopted three Independent variables of knowledge management, these included; the diagnosis of knowledge, acquiring knowledge and application of knowledge. While the Dependent variable was the application of the audit standards. For the methods of analysis, the researchers used Pearson correlation, Cronbach alpha and the Multiple Regression Analysis. The paper concluded that knowledge management has a statistically significant impact on the application of audit standards in the company. Furthermore, using the knowledge contributes to the provision of high-quality service by internal auditors. In addition, the institution also evaluates the nature of the new information it needs from the environment in which it continuously works.
