Abstract
The interest in environmental pollution has been magnificently increased for the increase in costs. Some units may constitute 22% of industrial costs except the raw materials. Therefore, units should be warranted an internal control system that is met by the cost control requirements and provide the sufficient control procedures. The current research also aims to specify the components of environmental internal control and the requirements and suggesting a model to develop this sort of control in the State Company of Northern Cement. It is hypothesized that the environmental internal control model and the provision of requirements may lead to the increase in the system of internal control towards the costs of the environmental pollution. The descriptive approach has been depended as for Arabic and foreign references. In addition to the analytical approach, the interviews and data of the company have been taken into consideration to reach to a suitable suggested model to the system of internal control to the costs of environmental pollution. It recommended that the company should follow the suggested model to increase the efficacy of internal control and the financial control has to ensure the policy and procedures of environmental control costs, as well as assisting the rates of allowed environmental pollution..
