المراجعة الداخلية للتكاليف و الالتزامات البيئية : دراسة ميدانية في الشركات الصناعية اليمنية

Abstract EN

This study aims to explain vital role of internal auditor in light of concernment and requirements with environmental issues and protect them from pollution, in additional to appear an importance for auditing environmental liabilities costs work, and determine the difficulties which hinder Yemen's industrial companies management achieve this type of auditing and hide them.

Study problem explain the important role of internal auditing for environmental liabilities and costs, what are problems and difficulties which face internal auditor to does environmental auditing, what is internal auditing scope to practice it, what are factors that lead to success this type of auditing, and who do them in firm.

Results of this research were: Yemen's industrial companies managements give importance for internal auditing of environmental liabilities and costs, this importance came to respond to environmental protection organizations and institutions requirements polices, calendars and rules commitment, in additional to requirements to get ISO14000 certificates.

The important difficulties that face these companies in order to practice environmental internal auditing are: there is not accounting system for environmental costs, there is not especially standards that use them by internal auditor, and there are not qualification, and training human resources that become them able to do environmental auditing.

This study concluded to find many success factors for internal auditor to achieve internal auditing for environmental and costs, there are support top management for internal auditing department, auditing team which have skills and capabilities and environmental accounting system.

In the end there are many recommendations are: must be hide difficulties and problems that face internal auditor when he does environmental auditing, with focus on skills development and training of internal auditor, and management support for internal auditor to achieve environmental auditing.