غلاب, فاتح2018-10-142018-10-142018-032543-3709http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/5882Increasing 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 confirmationsocial audit, environmental audit, audit of sustainable development, corporate governanceArticle