Environmental Audit, A Possible Source Of Information For Financial Auditors

Abstract

The purpose of this article is to present certain aspects regarding environmental audit and how it is perceived by the accounting profession, especially by financial auditors. The main objectives taken into account when writing the article was to define the concept of environmental audit, to present how financial auditors get involved within environmental audit, both internationally and in Romania. The scientific approach is based on information from national literature, European and international practice regarding environmental audit and the implication of accounting professionals in this activity. The results of the research conducted in this paper have shown that the accounting profession at international level, such as the case of New Zeeland, as well as at national level, is only slightly involved in environmental audit due to the fact that this type of audit is an activity that is not mandatory, being used for the entity's own use as opposed to financial audit, which is mandatory and is stipulated by accounting regulations in force and is standardized.

Análise de resultados de auditorias ambientais de homologação de empresas de tratamento de resíduos sólidos, provenientes de uma indústria automobilística

“…Por sua vez Todea et al (2011) consideram a avaliação sistêmica de resultados de auditorias como sendo uma análise capaz de controlar as práticas que ocasionam impactos ambientais e avaliar sua conformidade com as políticas ambientais existentes.…”

“…Os SGAs precisam ser verificados e avaliados, a fim de garantir a eficiência no cumprimento dos objetivos preestabelecidos pelas empresas, e para que a verificação seja realizada começase a implantar a auditoria ambiental como uma ferramenta para contribuir com a eficácia do sistema, atendimento aos requisitos legais e melhores resultados gerenciais (VIEIRA, 2011). Todea et al (2011) afirmam que o Conselho da União Europeia define auditoria ambiental como uma ferramenta que consiste em avaliação sistêmica, documentada, objetiva e regular do desempenho, do Análise de resultados de auditorias ambientais de homologação de empresas de tratamento de resíduos sólidos, provenientes de uma indústria automobilística BARBIERI, G. H.; AQUINO, A. D.…”

Competence of Internal Auditors in Higher Education

“…Good audit quality can be achieved by implementing an audit plan by identifying the objectives, scope of the audit and the procedures to be used using the competencies possessed by an auditor. The Hamengkubuwono / Competence of Internal Auditors in Higher Education competence of an auditor is supported by conducting a prudent and thorough audit that will prevent carelessness to produce a good audit quality (Todea, Stanciu, & Joldoş, 2011).…”

The Extent of Applying ISO 14001 Requirements in the Environmental Auditing Practices of Iraq

“…It began in response to the requirements of external parties to obtain more information about the environmental practices of organizations [2]. So, Environmental Auditing can be defined as "regular evaluation to determine whether or not environmental performance is in line with the planned arrangements, and whether or not these arrangements have been effectively implemented, and are appropriate to achieve the environmental policy of the organization" [3]. Based on accounting literature and the previous definitions, it is clear that environmental auditing is an organized, objective and periodic process carried out by persons with scientific and practical experience in the field of auditing and who have knowledge in the environmental field in order to ensure that the environmental costs and obligations have been identified, evaluated, disclosed and reported according to the recognized accounting principles [4][5][6].…”