The Role of Green Internal Auditing in Activating Green Governance: A Prospective Study

Abstract

This study aims to determine whether green internal auditing affects green governance. The research problem is represented by the fact that the internal auditing process is limited to the financial aspects without paying attention to the environmental aspect, which results in a waste of natural resources, not to mention the problems arising from environmental pollution because of the activities practiced by industrial companies and their failure to assume their responsibilities. A team of academics will conduct the research. The researcher utilized the questionnaire to meet the study's goals, and the questionnaire was sent to several specialties. As a result, the research sample comprised a group of workers from industrial businesses. The study came to several conclusions, the most significant of which were that green internal auditing has an impact on green governance and that green internal auditing has an impact on the principles that underpin green governance (sustainable development, environmental justice, environmental precaution, accountability, and environmental participation). In such locations, according to the findings of the statistical study, it was discovered. The degree of convergence in the opinions of the respondents is indicated by the fact that the weighted arithmetic mean for this axis is 4.375, which is greater than the default mean of the scale of 3 degrees, with a very low standard deviation of 0.519, while the degree of coefficient of difference was 0.119. In other words, the degree of this axis is greater than the mean of the scale of 3 degrees.