International Science and Technology Journal

The study aimed to know the role of the internal control system in the application of environmental performance requirements through a field study on the oil companies affiliated with the National Oil Corporation from the point of view of external auditors. On the role of the internal control system in the application of environmental performance requirements in Libyan oil companies, the study reached to several results, including a decrease in the role of internal control in applying environmental performance assessment requirements in Libyan oil companies, and there is a decrease in the level of internal auditors’ awareness of the procedures for assessment requirements. Environmental performance and the importance of its application within the Libyan oil companies, the study recommended the need to work on establishing specialized and independent control centers concerned with environmental performance that monitor the environmental impacts of oil companies, in addition to developing environmental concepts and experiences among workers through the establishment of training courses and scientific seminars and encouragement to attend the forums that It deals with environmental issues and influences. Keywords: internal control, environmental performance, Libyan oil companies, external auditors