PROPOSED FRAMEWORK TO ACTIVATE ACCOUNTABILITY STATE AUTHORITY (ASA) ROLE IN ENVIRONMENTAL AUDITING TO GOVERN-ENVIRONMENTAL PERFORMANCE AND ACHIEVE SUSTAINABLE DEVELOPMENT

All countries of the world considers that the Supreme Corporation of control and accounting is the custodian of public money by putting them independent, it interrogates administrative and State bodies for the use and management of public money, and then reporting the results of this audit submitted to the People's Assembly in the parliament to take corrective required procedures case of irregularities.
Thus, interrogation the government over its activities related to the environment, whether in industry, health field, housing or any other sectors of the state leads to the necessity to prepare reports on the results of environmental activities, it should be subject to independent control at all levels for centers and municipalities.
The scarcity of researchers writing in the subject of corporate governance and environmental performance, as well as the application of modern environmental auditing as one of the branches of the auditing bodies and financial accounting in all over the world.
Representing the importance of listing environmental audit within the framework of the Accountability State Authority in A.R.E, whereas, the researcher thinks that the Accountability State Authority should has an effective role to treat environmental problems as a trusted source of providing information, then, the performance will be evaluated and decision making in the state Institutes, as the supreme body of control and accounting in the State.
Expected benefits from the Accounting State Authority of performance of environmental audit for both environment and government: Reducing environmental risks, reduce associated costs with non-compliance with environmental laws, identify responsibilities and environmental risks resulting form lack of commitment.
Reduce government expenses by reducing waste and prevention of environmental pollution.
Accordance support or provide more guarantees regarding compliance existing policy and future environmental legislation.
Environmental performance governance of institutions of State and assess the performance of government institutions involved in environmental supervise factories, hospitals and all public and private entities.