إطار مقترح للمراجعة البيئية في المنشآت الصناعية السودانية

Abstract

Abstract This dissertation tackled with explicit impotence of the traditional financial auditing reports for declaration of the environmental impacts at the appropriate time of forwarding the findings of the action reports. The circulated report of the fmancial auditing dose not refer to the items of scrutiny and examination of the environmental performance information. Consequently auditing profession should be proclaimed and motivated to provide essential infonnation of the environmental performance as a basic indicator. Hence this study topic has tried to explore the appropriate solution by adoption of searching framework of an enviromnental auditing proposal for solving problem of the financial ineffectiveness in the process of the environmental influences. This thesis targets to demonstrate trial of manifestation of the enviromnental costs of the monetary items. (Cash items) that should be categorized into separate financial items bills in order to formulate the intellectual framework of the enviromnental auditing . This research undertakes also detennination of knowledge that controls the enviromnental cost auditing performance and application of the proposed procedural Methodology that might be used in the enviromnental auditing. This study signifies importance of the environmental performance violations remedy. This theme has been founded on the following hyposes e. g the Sudanese industrial institutions are reluctant to manifest the enviromnental impacts in their financial statements in separate bills. The intellectual framework of the enviromnental auditing system is founded-on basis: of Concepts and Scientific principles that undertake demon: {ration of the environmental reports in a sound method. In the meanwlriie, the applied environmental auditing system that performed by the Sudanese industrial corporations verified auditing deficiency to approve environmental declarations.

The research has relied on the deductive method to determine the research problem and hyposis wording. The inductive method was been applied sometimes for selection of the hyposes of the study. The analytical descriptive methodology was practiced to tackle witl1 the case of the factory (X) for manufacturing soap and the factory (y) for the industrial pharmaceutics. 1 The primary data was been compiled via the process of conducting personal interviews wl1ile the secondary infonnation was obtained from sources of references, periodicals, and reports. The research concluded the following findings:- 1 — Inadequacy of the enviromnentall auditing system because the sample of the study lacks environmental impacts disclosures that should becategorized into financial items bills in separate lists. 2 — Insufficiency of auditing standards that would be applied to control environmental auditing performance. 3- The applied environmental auditing system in the Sudanese industrial installations does not take care ‘of checking and testing the enviromnental information as the sample of this research st udy revealed explicitly. 4- There is no certified procedures and illustrated steps that could be practiced for implementation of the environmental auditing. The research results proved Soundness and integrity of the first and the third hyposes as forecasted in prior while the second hyposes has been verified to be incompatible with the initial assumption. Hence this thesis concluded into reconnnendations that have entact relations with the findings and future studies.