دور التدقيق الاجتماعي في تحسين الأداء الاجتماعي للمنظمة

Abstract

This study aims to present a modern type of auditing which is the social auditing as a tool of checking the prepared data by the management of the company on the social processes carried out. The study also highlights the role of social auditing in improving the social performance of the institution. The descriptive analytical approach were applied in addition to using the spss20 program to analyze the data. The most important findings are that the banks in question have becom interested in the social aspect. The respondents agree on the commitment of their banks to their social responsibility. The banks are convinced that there is a system of accounting for social responsibility