A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies
Elmaghraby, A., El Rakyby, M. (2024). A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies. EKB Journal Management System, 4(1), 70-90. doi: 10.21608/jdea.2023.243836.1036
Abdelhafyz Elmaghraby; Mohamed El Rakyby. "A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies". EKB Journal Management System, 4, 1, 2024, 70-90. doi: 10.21608/jdea.2023.243836.1036
Elmaghraby, A., El Rakyby, M. (2024). 'A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies', EKB Journal Management System, 4(1), pp. 70-90. doi: 10.21608/jdea.2023.243836.1036
Elmaghraby, A., El Rakyby, M. A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies. EKB Journal Management System, 2024; 4(1): 70-90. doi: 10.21608/jdea.2023.243836.1036

A Proposed Framework for Improving the Quality of External Audit by Supporting Internal Audit of Environmental Corporate Governance Mechanisms and Social Responsibility: An Applied Study on Libyan Agricultural Companies

Journal of Desert and Environmental Agriculture
Article 5, Volume 4, Issue 1, 2024, Page 70-90  XML PDF (867.11 K)
Document Type: Original Research
DOI: 10.21608/jdea.2023.243836.1036
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Authors
Abdelhafyz Elmaghraby email 1; Mohamed El Rakyby2
1ISGR Institue
2Faculty of Commerce, Damanhour University
Abstract
The main objective of the study is to address the role of internal audit in improving the quality of external audit in the light of achieving the requirements of environmental corporate governance and social responsibility rules, Analyzing the relationship between internal audit and environmental corporate governance and social responsibility rules, analyzing the relationship between the quality of the external audit process and environmental corporate governance and social responsibility rules, and testing research hypotheses on the relationship between internal audit and environmental corporate governance and social responsibility rules to improve the quality of external audit in the Libyan business environment. The logistic regression model was used in this study to test its hypotheses, and the study population was represented by Al-Haram Company, Al-Jusoor Company, Al-Tafani Company, and Al-Itqan Company. The study reached the development of environmental corporate governance and social responsibility from a scientific and practical point of view, in line with technological and economic developments, with the aim of solving the problems of separating ownership from management, It also concluded that the success of environmental corporate governance and social responsibility and the achievement of its principles and objectives requires the availability of a set of mechanisms to contribute to raising the efficiency and effectiveness of the company, the most important of which are the mechanisms of the Board of Directors, the Audit Committee, internal audit and fair disclosure, and the existence of a statistically significant relationship between the dependent variable and the independent variables
Keywords
Environmental Impacts; Environmental Corporate Governance; Audit Committee; External Auditing
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