Achieving Ensuring Sustainable Consumption and Production Patterns through a Green Internal Audit (Applied Research)

Abstract

   The research aims to identify the green internal audit and sustainable development and its goal to ensure the existence of sustainable consumption and production patterns, and to develop a proposed green audit program in a way that leads to achieving that goal, as the research problem was the lack of audit programs approved by the internal audit department in the economic unit research sample axis related to the goal, and thus the audit process is unorganized and incomplete, and it is not possible to reach through it the extent of its achievement, Many conclusions were reached, the most important of which are the problems facing the green internal auditor in light of not adopting audit programs that are based on in his work to verify the accuracy of the implementation of the goal , which negatively affects the result on the accuracy, clarity and comprehensiveness of the achieved goal, and the absence of internal instructions and regulations obligating internal auditors to perform their role to verify it.

From the foregoing, the research reached several recommendations, the most important of which is the obligation of the party responsible for implementing the internal audit process to adopt audit programs that are based on the audit process to verify the accuracy of implementing the sustainable development goal of ensuring sustainable consumption and production patterns, and obligating the internal audit department to submit periodic reports to the management The Supreme Court in the liquidator regarding what has been achieved of those goals in the environmental field, the problems and obstacles that stand in the way of achieving them, and the necessary proposals to avoid this.