Role External Auditor on Social Auditing


Abstract Given what it has achieved the audit in the field of financial and accounting of the results, contributed to raising the efficiency of economic units and the performance of its human resources and increase their productivity, and the proper functioning of accounting operations and the preservation of assets owned by the units led to the attention of professionals and interested researchers to apply the audit process and the introduction of techniques to the social sphere, which is of the important areas of economic integration and community will be a factor in the performance as the economic unit is a small entity in a larger community affect and are affected by the command, which requires checking their social performance and the statement of the strengths and weaknesses and the extent to which the unit in achieving social welfare either of society or of human resources, and this is done through the audit process social is complementary to the audit of financial and accounting, which in turn achieve the integration between economic needs and social and humanitarian effects of the individual and society is an ongoing process to examine and analyze and evaluate the study and diagnosis of a strategic social status of the economic units to allow them to supervise and direct the performance at the same time allows the public to influence the performance and the behavior of economic integration, and future policies, and this requires to determine the role played by institutions or businesses to the community, by improving conditions of members of the community of social, economic and environmental. From the above comes research on the audit the Social economic units and determine the extent of its commitment to social responsibility, and the role of the external auditor to carry out checks Social Council, the research includes a theoretical framework for checking the meeting and then view the laws and regulations and instructions related to social activities and the experience of Supreme Audit in auditing the social units of the Userp electricity and were then develop a template for the audit program of social and social audit conducted of the Directorate General for the production of electric energy / Central Region and the search is over a set of conclusions and recommendations.


Role External