Abstract
The research aims to evaluate the environmental auditing practices in the petroleum sector of Kurdistan Region of Iraq by measuring the application of ISO 14001 requirements, diagnosing the main environmental auditing practices, reducing the negative effects of the organization's activities on the environment and complying with local and international laws related to the environment. Also, determining the most important weaknesses in environmental auditing practices of the petroleum companies in Kurdistan region of Iraq. Therefore, the importance of this research stems from the value of applying the requirements of ISO 14001 in environmental auditing practices to enhance sustainability, reduce pollution, conserve the environment, and reduce the negative effects of the organization's activities. The researcher designs a questionnaire according to the ISO 14001 requirements in order to evaluate the quality of environmental auditing practices in a sample of petroleum companies. The researcher concludes that the level of environmental auditing practices in Iraq is acceptable, and the ISO 14001 requirement can be applied easily with some instructions, institutional awareness, governmental follow-up and public review.
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