دور التدقيق الداخلي الأخضر في جعل المدن والمستوطنات البشرية شاملة للجميع وآمنة وقادرة على الصمود ومستدامة: بحث تطبيقي

Abstract EN

The research aims to show the role of green internal audit in achieving the goal of sustainable development of making cities and human settlements inclusive of all, safe, resilient and sustainable.

the researcher concluded that the work of the internal audit department is limited to financial auditing and inspection visits to stores without covering the aspects of the various activities of the unit, as it was found that the department did not carry out many of the tasks that fall under its responsibility, and based on the foregoing, the researcher recommends that the authorities responsible for audit practitioners the internal auditor shall set a framework for audit programs concerned with the implementation of sustainable development goals in general and goals with an environmental dimension in particular, in a manner that ensures the achievement of the required goals at their specified time in 2030, and issuing instructions and regulations within the unit that oblige internal auditors to play their role to verify the goals of sustainable development in the environmental field.