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
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In-Text Citation: (Wilson & Alfadhli, 2020)
To Cite this Article: Wilson, Y. N., & Alfadhli, M. I. (2020). The Influence of Knowledge Management on Application of Audit Standards: Evidence from Al-Ahlia Cement Company, Libya. International Journal of Academic Research in Business and Social Sciences, 10(12), 826–834.
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