The conceptual framework of social auditing

The concern in social auditing increased because of the world stresses sustainable development tools in keeping and maintaining resources. Inspite of this importance, till now there is no agreement on its concept or defining its main features. In this paper we defined the concept of the social auditing, the concerns of the society and people to the social auditing how does it further benefits to the society. Inspite of its benefits some of the financial and control environments ignores its applications. Thus its applications will be showed in Iraq, Malta and India and identifying the points that hinder implementing it in the right way.