INTERNAL ENVIRONMENTAL AUDITING BASED ON CORPORATE RISK MANAGEMENT: A CASE STUDY

• Autor(a) principal: Morais, M. Georgina Tamborino
• Data de Publicação: 2008
• Outros Autores: Benito, Javier González
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/911
• topic: Auditoría interna; Auditoría medioambiental; Modelo de gestión de riesgo corporativo (ERM).

This paper focuses on the importance of environmental internal auditing in providing reasonable assurance that environmental policy, through its management systems, is efficient and effective in the protection and improvement of the environment. Review of the literature shows that the environmental management system requires continual follow- up by trained professionals, possessed of the necessary knowledge and familiarity with current methodologies in order to assure compliance through corporate risk management. The internal auditing function is ideal for realizing this due to its attributes. A case-study allows the exploration of the advantages and disadvantages of a very recent model of environmental auditing – the Enterprise Risk Management (ERM) - integrated framework. The acknowledgment of practical application of this model allows to perceive its utility and limitations and to establish rules of conduct for future applications, supporting organizations efforts to develop management more committed to the environment.