إمكانية تبني استخدام العملات الرقمية في المصارف المركزية وأثرها على أساليب المراجعة والتقارير دراسة نظرية تحليلية على مصرف ليبيا المركزي

Abstract

In "The Potential Adoption of Digital Currencies by Central Banks and Their Impact on Auditing and Reporting Methods – A Case Study of the Central Bank of Libya," the theoretical and practical aspects of the possible digital transformation in the event that central banks adopt digital currencies are examined. Digital currencies are a contemporary financial innovation since they mark a substantial advancement in payment systems and financial reporting. Based on scholarly sources, worldwide publications, and comparative experiences of other nations that have already started issuing their own digital currencies, the study uses a descriptive analytical methodology. Its objective is to investigate whether this strategy may be applied in the Libyan setting. The results show that using digital currencies could improve financial reporting efficiency, give auditors instant access to data, and promote financial transaction accuracy and openness. This is still dependent on overcoming a number of obstacles, including cybersecurity threats, inadequate technology infrastructure, and the lack of a defined legal framework and accounting rules for handling digital assets. The study comes to the conclusion that in order to prepare the Central Bank of Libya's technical and regulatory environment and create an integrated national framework for the future adoption of digital currencies, it is necessary to develop human competencies in the areas of financial technology and cybersecurity, establish suitable auditing and accounting standards, and strengthen international cooperation in order to gain from leading experiences in this field.