تطبيقات التدقيق الاجتماعي في إطار التوجهات المعاصرة للتدقيق الداخلي

الملخص EN

The study aimed to identify one of the contemporary developments of internal auditing, and in this study we focused on social auditing as it is one of the basic approaches in the field of auditing, given the awareness of institutions and practitioners of the audit profession and its organizers of the importance of the human element in enabling the institution to achieve its plans and development on various The descriptive approach was adopted by addressing the various scientific references related to social auditing, defining its nature, and then determining the most important applications and areas of social audit intervention and its differences from financial auditing