Examining the Effect of Internal Control Systems on Organizational Effectiveness: Libya Oil and Gas Sector Study

Authors : Wasim Fathi Mohamed Berbash, Doğuş Ektik

Pages : 71-82

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Publication Date : 2025-11-30

Article Type : Research Paper

Abstract :This study examines the effect of internal control systems (ICS) on organizational effectiveness in Libya’s oil and gas sector. Using a quantitative research, the study collected data from employees at the National Oil Corporation (NOC) via structured survey, the research investigates the relationship between COSO framework components and organizational effectiveness measures. Results indicate significant positive associations, particularly for communication and control environment. Critical challenges include limited use if updated technology, divided governance, and lack of training. The study underlines the significance of strengthening ICS through regulatory improvements, digital transformation and workforce development.
Keywords : İç Kontrol Sistemleri, Örgütsel Verimlilik, Petrol ve Gaz Sektörü, COSO Framework, Ulusal Petrol Kurumu

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