تدقيق المسؤولية الاجتماعية نحو اتجاه جديد في التدقيق : دراسة تحليلية لمجمع PSA و البنك الوطني الفلسطيني

الملخص EN

The study aims to identify the theoretical concepts of social responsibility and its four dimensions represented by (the social and environmental dimension, the economic dimension, the legal dimension and the ethical dimension).

As well as social responsibility audit as a new emerging term.

By reviewing the theoretical literature based on the descriptive and analytical approach and then extracting the reality of social accountability auditing in (PSA) and (TNB).

using the content analysis method by examining the annual reports of the two companies.

The study achieved a set of results, including: the existence of a clear strategy for social audit, the submission of the audit process to two types of internal and external auditors, and the two companies realizing that the sustainability goes through the development of Human Resources.

Based on these results, we suggested expanding the audit process to include the social aspect of social responsibility, in particular, the increased interest in human resource development, as well as conducting more research.

Applied and theoretical in this field.