The extent to which internal environmental auditing can be applied in cement manufacturing companies operating in Libya

Abstract

The aim of this study was to identify on the extent of possibility of applying environmental internal auditing in the cement companies which working in Libya, to achieve the objective of study, a questionnaire was used and distributed to 50 internal auditors that working in two companies (Ahlia Cement Company and Arabic unit company), and at the end 31 questionnaires were returned. The results of study found that internal auditors have recognized the works, objectives, significance of environmental auditing, and they consider that a sign to possibility of applying internal environmental auditing in cement companies in Libya after resolving obstacles of applying. Finally, the study mainly recommends the necessity to issue standards, laws to apply environmental auditing.