THE ROLE OF THE INTERNAL AUDITOR IN INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL PERFORMANCE TO ACHIEVE ECONOMIC DEVELOPMENT A FIELD STUDY ON SOME OIL COMPANIES

The study aims to study the thesis to determine the role of the internal auditor and to explain the impact of this on the effectiveness of environmental performance to achieve the goals of economic development, and the study was conducted on a sample of (100) workers from the oil sector companies in the Arab Republic of Egypt and statistical analysis was used in order to ensure the validity of the study hypotheses .
The study reached the following results:
• There is a significant relationship with statistical significance between activating the internal auditor's role and his environmental auditing and risks, and the first hypothesis was accepted.
• There is a significant relationship with statistical significance between the role of the internal auditor and increasing the effectiveness of environmental performance. The second hypothesis was accepted.
• There is a significant relationship with statistical significance between increasing the effectiveness of environmental performance and achieving economic development goals, and the third hypothesis was accepted.
• There is a significant relationship with statistical significance between the role of the internal auditor as an independent variable and between increasing the effectiveness of environmental performance as an intermediate variable and achieving economic development goals as a dependent variable, and the fourth hypothesis was accepted.
• There is a significant relationship with statistical significance between the academic Scientific and practical qualification of internal auditors and achieving sustainable development, and the fifth hypothesis was accepted.
The most important recommendations of the researcher include the following:
Among the most important recommendations that researchers offer are the following:
The results showed the positive impact of the role of the internal auditor in increasing the effectiveness of the environmental performance, which is reflected positively on the goals of economic development. Therefore, the researcher recommends activating the role of the internal auditor in oil companies by following the following:
• The internal audit performance must be developed to activate its role in environmental performance auditing.
• We recommend the independence of the internal audit and its reporting to the Board of Directors to rely on the objectivity it assesses and the reports it provides on actual performance.
• The researcher recommends continuous evaluation of the effectiveness of environmental performance by internal review.
• The researcher recommends enabling the effectiveness of environmental performance to improve the level of the international classification for Egypt.
• The researcher recommends the interest of oil companies to develop workers in the internal audit scientifically and to upgrade their educational qualifications and the presence of incentives and participation from the company in completing its scientific path.