الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study purpose is to identify the role of internal auditing for developing environmental performance in terms of corporate’ governance due to bases and good concepts. Corporate governance works on controlling and assessing behavior and council of board, directing them towards achieving the investors’ interests through efficiency of resources’ use, magnify the value of the company, reinforcing its reputation in markets by building up confidence within media of dealers and customers that would enable it to attract resources of funding either on a local level or on the global one.
Despite the critical role of corporations in the economic development, this role neglects both the environmental as well as the social considerations. Last years have shown that several states’ economics have been hampered because of missing good governance which has led to critical harms to investors, loaners and debtors.
Launching from the significance of governance and the necessity for being applied, internal auditing considers one of the basic pillars for leading corporations to success through inspection and evaluation of financial, managerial, and operational activities; providing as well information for the management on all levels to help executing strategies. The study comes to these results:
1- The public stock corporations are committed to known principles of corporate governance.
2- The public stock corporations should have independent external auditor to be independent from internal management.
3- There is a positive relationship among the board of directors, the internal auditor, and the external auditor in fulfilling tasks and improving financial decisions of the administration due to rules of corporate governance of public stock corporations.