Abstract
This paper deals the cognitive foundations of environmental auditing, in addition to explaining the impact of environmental audit procedures on the development and improvement of forests to overcome the problem of receding herbal cover and the expansion of desertification phenomenon. The aim is to clarify the cognitive bases of environmental auditing and environmental audit procedures to reduce the phenomenon of desertification, which contributes to stopping environmental deterioration. The research relied on the descriptive analytical method to track and examine its material, in addition to the statistical method and analysis of the time period (2006-2020). The proposal of the audit matrix and the identification of risks from three criteria for the purpose of evaluating the risks facing the sustainable management of forests in the Republic of Iraq and through the results of the risk evaluation according to the standards three requires working to avoid the frequent reality of these risks in accordance to these criteria in applying environmental audit of its negative impact within the investment budget. In addition to this matter, the development of the necessary plans for the tasks to complete the implementation of green belts projects, which can become environmental audit based on the necessary allocations to complete and sustain green belts.
Published Version
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