إطار مقترح للتكامل بين بطاقة الأداء المتوازن المستدامة و القيمة الاقتصادية المضافة لتفعيل المراجعة الداخلية بشركات تسويق المنتجات البترولية : دراسة ميدانية

Abstract EN

The current study aimed at proposing a framework for activating the role of internal audit in the petroleum product marketing companies through the integration of Sustainable Balanced Scorecard and economic value added entry.

The research pointed to acquire the internal auditor suitable skills in the operational fields especially the environmental ones, which is a main feature of petroleum storage depots.

The study was presented through a theoretical and practical framework that ended with the field study conducted on a sample of petroleum products marketing companies.

The number of (120) questionnaires distributed among a group of employers in department of Internal Audit and Board of Directors with a response rate of 84%.

The study concluded that the internal auditor's reliance on the proposed integration model would serve in activating the role of internal auditor and arming him with specialized skills that would add value to the organization.

The adopting of integration proposed model improve the ability of internal audit manager to assess the department members.

In addition, the proposed integration model provides strategies on environmental and social issues in order to achieve the sustainability of those companies.

The study recommended the need to rely on modern administrative and technological methods that develop the performance of internal auditor in those companies with complicated environmental and social circumstances.

Moreover , the study advocated legislators to issue binding laws for the internal audit profession to issue an environmental report indicating the extent to which these companies comply with the provisions of the laws and regulations