THE STRATEGIC ROLE OF INTERNAL AUDITING FOR DEVELOPING ENVIRONMENTAL PERFORMANCE IN TERMS OF GOVERNANCE AN ANALYTICAL STUDY ON LIBYAN CORPORATIONS | ||
| Journal of Environmental Science | ||
| Article 21, Volume 32, Issue 1, March 2016, Pages 435-453 PDF (536.85 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2016.24769 | ||
| Authors | ||
| Khatab, G. S1; Geberil, Magda, M1; Matouq, M. A2; Khalifa, Sanaa, A3 | ||
| 1Faculty of Commerce, Ain Shams University | ||
| 2Faculty of Economics, Tripoli University, Libya | ||
| 3Faculty of Economics and Political Science Bani Waleed University, Libya | ||
| Abstract | ||
| This study purpose is to expose the strategic role of internal auditing for developing environmental performance in terms of corporate' governance. A theoretical study and review of literatures-based on form is designed consisting of four parts distributed on internal and external accounting auditors and public corporations managers. (137) questionnaire forms are distributed and (81) responses are obtained (60%). The SPSS statistical program is used for analyzing data. The study comes to these results: 1- The public corporations are committed to known principles of corporate governance. 2- There are no auditing committees in Libya in corporations except for banks submitted to the control of environmental criticism authority. | ||
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