Al-fadhli, Marwan Ibrahim was born on 16th August, 1988, in Libya. he obtained masters degree at the faculty of Economics and Management Sciences at University Sultan Zainal Abidin, kuala Terengganu, under the supervision of Dr. Nik Mohd Norfadzilah Nik Mohd Rashid and Madam Noryati Binti Yaakub, Malaysia. In 2012, he obtained a bachelor's degree in Accounting from the Faculty of Economics and Accounting, Elmergib University, Libya. Marwan works at Elmergib University under the Treasury Department. He worked as a financial accountant at the Golden Spoon Company from 2012 to 2014. When he started his master's degree, he learned a lot from supervisors and published some articles, especially articles from the master thesis titled: The Impact of the Use of Internal Audit Standards on Sales in Libyan Economic Institutions: Case Study Al-Ahlia Cement Company and The Impact of Internal Audit and its Quality on Sales in Economic Institutions: A Case Study (Al-Ahlia Cement Company - Libya), and participated in scientific conferences. His research interest is Auditing, Accounting, Scientific research, Tax and Zakat.