تطورات عمليات التدقيق في المجال الحوكمي لتجسيد استدامة المؤسسات الاقتصادية - دراسة لبعض المؤسسات الصناعية لقطاع الاسمنت في الجزائر
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Date
2018-03
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Publisher
Université de M'sila
Abstract
Increasing attention in recent years the impact of economic institutions on society and the
environment, has taken the stakeholders a significant number of initiatives to assess the impact of
corporate social, environmental, and taken up by companies, many of them to report on this impact, it
must give credibility to environmental information and social disclosed by economic institutions,
through verification by a third party neutral. And interest in social and environmental aspects by
internal auditors.
Where the aim of this study to know the extent of coverage of the scope of internal and external
audit within the framework of corporate governance to social and environmental aspects of sustainable
development in industrial enterprises Algeria (current practice), and the study aims to discover the
views of the industrial enterprises in Algeria about the service confirmation of new and of scrutiny
development sustainable (future practice) and that the extent of their willingness to request this
service, modern confirmation
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Keywords
social audit, environmental audit, audit of sustainable development, corporate governance