التكاليف البيئية و دورها في تقويم الأداء البيئي باستعمال عناصر الرقابة الداخلية coso

الملخص EN

The research aims to highlight the role of internal control in accordance with the COSOmodel in enhancing the environmental performance of industrial units by studying theeffectiveness of each component of the model in the environmental field, the researchwas based on the proof of the basic hypothesis.

Internal control according to COSO model enables to increase the efficiency andefficiency of environmental performance in economic units.

The application of theinternational standard for environmental quality management (ISO 14001) and how tomaintain a clean environment, the study recommended the need to pay more attention tothe design of the internal control system and modernization by the management of thecompany and carry out its responsibility in this aspect The use of experts and thoseconcerned with the internal control system with the need to apply the COSO model withits five components to design the internal control system on environmental matters, aswell as the need to activate the role of internal audit as a control tool not only on financialand operational matters, but on all aspects of the company's activity to contribute to the