THE IMPACT OF APPLYING QUALITY AUDITING AND CONTINUOUS ENHANCING ON INCREASING THE EFFECTIVENESS OF THE INTERNET ENVIRONMENTAL AUDITING

This study drives at identifying the impact of applying quality and continual improving for the purpose of increasing efficiency of internal environmental auditing for reaching targeted efficacy. The study counts on a group of hypotheses for testing the potentiality of applying quality auditing and continual improving and its impact on the internal environmental auditing as a vital source for achieving the competitive advantage in terms of globalization of markets and its being affected by essential everlasting changes in economic activity setting. The study also drives at identifying the new originated tasks of internal environmental auditing in light of contemporary environment of quality and continual improvement, checking as well the impact of applying quality auditing and continual improvement regarding its progress and for promoting its efficiency and effectiveness.
For achieving the previous objectives, the researchers count on the theoretical approach using the inductive-deductive and descriptive-analytical method through books, references, Arabic and foreign studies. Achieving this, the researchers use through applying the field study an investigation form for the top management, auditors, and the auditing committee in application on Ain Shams University.
The researchers have distributed about (450) investigation forms on research sample, collecting (388) as retrieved forms with response ratio about 86.2%. (384) lists are used in the statistical analysis, with response ratio about 85.3%. The regression results indicate a significant direct relationship between X1 “application of quality auditing and continual improvement” and X3 “results of internal environmental auditing” since F=652.2 value at (0.000) significance level, meaning that the relation is significant at (0.01) level; meaning also that the application of quality auditing and continual improvement affects directly the results of internal environmental auditing, meaning that the more application of quality auditing and continual improvement, the more are the positive results of internal environmental auditing.