The reality of the Libyan Audit Bureau’s application of environmental auditing in institutions and companies with an environmental impact that are subject to its supervision

Abstract

This study aimed to identify the reality of applying Libyan Audit Bureau environmental auditing in corporations. For implementing the study goals, the study used the descriptive analytical approach through a questionnaire survey conducted and distributed on a random sample of (60) auditors who are working in Libyan Audit Bureau, and at the end 47 questionnaires were returned. The findings of this study suggest that Libyan Audit Bureau is not applying environmental auditing, and the requirements of environmental audit are not available Libyan Audit Bureau. In addition, Libyan Audit Bureau's auditors confirm that there are obstacles facing them in applying environmental auditing. According to the results of study the author conducted some useful recommendations for Libyan Audit Bureau for applying environmental auditing in corporations, and the study mainly recommends the necessity of issuing standards, laws, and providing environmental auditing requirements to apply environmental auditing in corporations.