This paper aims basically to clarify the role of environmental auditing in improving the environmental performance for hotel and tourist facilities and mentioning its effect on the ability of the facility to comply with the environmental laws and legislations since the environmental issue and hot to preserve the environment is from the subjects having largely world concern and becoming of great importance for hotel and tourist facilities to the degree that they compete to apply the recent updates in the field of environment. The most recent update was The International Standard ISO 14001. The environmental auditing comes to achieve the environmental control in an attempt to reduce the environmental problems and wasting natural resources resulting from deviations from the environmental plans in the hotel and tourist facilities whereas the environmental auditing includes measurement and disclosing the deviations from the environmental plans and the extent of efficiency of the environmental management systems followed within the facility and auditing environmental accounting systems. To confirm the importance of the role of the environmental auditing systems in Tourism Sector, such paper investigates social auditing as a basis for the emergence of the environmental auditing, auditing and environmental management systems in Tourism Sector. Such paper discusses the negative effects of Tourism Sector on Environment as well as shedding the light on sustainable tourist development. The field study depends on the questionnaire form since a field questionnaire was made and directed to Five Star Hotels existing in the outskirts of the city. The paper concluded some results related to assessment bases of environmental auditing systems for hotel facilities and the consequent results for the effect of hotel facilities on the sustainable development and the benefits of their applications as well as the results of activating and developing environmental auditing in hotel facility. At the end, the paper mentioned the consequent results arising from the lack of environmental auditing systems in Tourism Sector.