الفهرس 
مشكلة الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to identify the role of internal auditing toward the development of the role of internal auditor in the adoption of the environment internal auditing process on the basis of environmental risks and paying attention to the risks of facility activities that may hinder and threaten the facility objectives and continuity thereof in order to identify the events that cause these risks, explore the activity risks, determine the possibilities behind its occurrence and follow-up the methods adopted by the Management in dealing with these risks in order to prevent the deviations or infringements inside the facility which may affect the facility continuation to engage in its activity.
Despite the importance of banking sector’s role in the economic development but this role neglects the environmental and social considerations when examining the request of granted loans where the main objective it is seeking to achieve representing only in the profit even if it was against the social aspects.
In addition, the regulatory authorities representing in the Central Bank of Libya has no role in obligating the banks to take the environmental and social considerations into account for studying the request of granted loans.
A proposal these considerations has been developed in the form of policies and procedures that clarify the steps must be followed in order to take into account the environmental and social aspects alongside with the economic aspects as these procedures are called ”Equator principles”.
It became clear to the researcher through the theoretical and practical analyses of the study to reach number results, the most important of which are as follows:
The internal auditors’ attention with auditing the Environmental Management System is considered a tool to improve the environmental performance of banks.
Follow-up the development of internal auditing standards contributes to accomplish many of the commercial banks’ goals such as helping to improve communication between the members of the Board of Directors, the Senior Management and the Internal auditing Department to reach the best application for the auditing process which helps in reducing the environmental risks.
The Internal Auditor contributes, through performing the environmental auditing, to identify the present and future environmental risks faced by banks and the extent of complying with the environmental regulations, laws and legislations, and assessment of the efficiency and effectiveness of the Environmental Management Systems .
There is a positive relationship between the activation of internal auditing role and the identification of environmental risks to reduce them at significance level of 0.01 and the internal auditors’ attention toward auditing the Environmental Management Systems and the assessment of environmental risk with its role in the environmental auditing and ensuring the events causing the risks through using some quantitative descriptive methods for the assessment o