Activating the Role of Internal Control Systems in the Evaluation of the Environmental Performance


The research tackled the role of systems of internal control generally in industrial facilities, and role in the assessment of environmental performance in particular. The study addressed to measure the environmental performance and disclosure of environmental activities after measurable and costs. The research problem was embodied in the extent that internal control systems may contribute in assessing the environmental performance through oversight plans of environmental performance, the actual implementation of these activities and disclosure. The impact of staff size and type of internal controls in this assessment were also treated. The study used questionnaire for survey including industrial installations in the Mosul City. Answers were analyzed to the sample down to the other conclusions and recommendations. They can contribute to the role of these devices in industrial facilities mainly that the control systems of internal control to plan the environmental performance in enterprises sample search not amount to be effective. The internal control over the environmental performance plans is no longer effective because it may not control the efficacy of environmental performance. Meanwhile, the control over the actual implantation of these activities may be much effective. The staff of internal control has an effective role in controlling the environmental performance. Except that of they have no affiliated specialties. The research concluded group of recommendations; the importance one is management of industrial installations by internal control and increasing the know-how in environmental planning to develop the performance of control systems. The role of internal control should be activated over measurement and analysis the environmental activities and disclosure quantity and quality.