تدقيق نظم الإدارة البيئية كأحد الاتجاهات الحديثة للتدقيق الداخلي

Abstract EN

This study aims to identify the various theoretical concepts of one of the modern trends of internal audit, namely the environmental management systems audit, as well as the role of environmental internal audit in the evaluation and improving this system.

The study showed that internal audit aims to verify that the components of this system in progress are sufficient and meet the required specifications, and also identifies and evaluates potential risks in order to provide the necessary observations that will improve environmental policies and programs to reduce impacts Negative environmental.