مراجعة الاداء البيئي:اطار مقترح في البيئه السودانيه : دراسه تحليليه وتطبيقيه علي الوحدات الاقتصاديه السودانيه

Abstract

ABSTRACT This thesis deals with the effect of environmental problems on the Audit profession in the Sudanese Economic Institutions (SEI). The_theme of thesis is that the (SEI) and the Auditors operating in Sudan have not cared for the Environmental performance Audit (EPA) such that it is included in the Accounts Environment which is increasing in the absence of the official role in this field , and the lack of response to the control of environmental contamination in order to carp its effect on the Sudanese environment. The thesis aims at a number of objectives which are To diagnose the environmental problems found in the (SE1). To identify the role of the financial control systems in the Sudan. To know the effect of the (EPA) on the rationalization of investment decisions. To achieve the objectives of the thesis the following hypotheses are tested :- . First hypothesis :- Most (SEI) disregard transparency and accounts measurements of environmental activities. Second hypothesis:- There are a number of problems that face the auditors operating in the Sudan while conducting (EPA). Third hypothesis:- That the (EPA) does not have the professional attention from the auditors operating in the Sudan F ouxth hypothesis:- That that the (EPA) has a positive effect on the rationalization of investment decisions through the information provided thereby. The research adopted the descriptive analysis approach in collecting and analyzing data from actual primary sources i.e. research interviewed a sample of (SE1) of industrial products that have effects on the internal and external environment. And thus he revealed findings that confirm the sound ness of the afore-said hypothesis, most important of which are the following: The lack of binding environmental legislations in the (SEI) resulted in that the (SEI) disregarded that performance. (EPA) requires specialization, high performance and a team of com lementary ex erts, which would lead to increasing the audit cost and P P that is why the (EPA) is neglected by Auditors in the Sudan Reviewing the environmental legislatures so as to cope with development in International Environmental Standards The problems of the transparency and accounting measures are considered major problems of(EPA) in (SEI). There are a number of environmental policies which the inventor has to observe. Following those policies and abiding by the sentimental laws help to increase the investor's profits. The researcher also made important recommendations: e.g.. ‘ The scientific bodies in the Sudan shall initiate the issue of (EPA) standards within the framework of completing the efforts on professional development. Its necessary that the a systems and bodies concerned with the protection of environment shall pay attention to the propagation