دور المراجعة الداخلية في تقييم الأداء البيئي لشركات المساهمة مع دراسة ميدانية بالبيئة المصرية

الملخص EN

This study aims to clarify the role of internal audit in environmental performance assessment of the joint-stock companies, the researcher utilizes both inductive and deductive approaches to formulate assumptions of the study.

by analyzing the reality of professional practice in the Egyptian environment, and surveying the opinions of the two study samples, academics in Egyptian universities and internal auditors in Egyptian cement companies, and statistical analysis of these opinions using the t-test in the SPSS statistical package for social sciences, the empirical results demonstrate the following: 1) a consistency between theoretical and field study about the importance of the role of internal audit in environmental performance assessment.

2) one of the most important developments that the internal audit must keep pace with is to evaluate the environmental performance within the facility, as in the contemporary business environment, the establishments are required to take into account the environmental impacts resulting from carrying out their work, in addition to complying with all environmental laws and legislations, as well as working seriously to protect the environment and address all damages and problems resulting from the establishments’ practice of their business