task of integration into the civilized international relations in the field of nature conservation, environmental safety, increasing content requirements for legislation, it highlights the need to develop a fundamentally new branch in auditing activities - environmental audits, which, as international experience shows, it is an effective instrument for ensuringdevelopment.
It should be noted that the activities associated with carrying out environmental audits should include the provision of a broad range of consulting audit services, which take into account in-house auditing standards.This is yet a relatively new phenomenon, as EKOAUDIT, advocates, moreover, and an important tool for addressing investment issues, because it increases the attractiveness of the real sector, and this, in turn, is fundamental to national security.
Prospects for the development of eco-auditing services market to a large extent depend on the availability of developed regulatory framework containing national auditing standards, which is only beginning to emerge.Currently, there are no well-developed scientific and methodological fundamentals of ecological radirovaniya and generally accepted conceptual and terminological apparatus, taking into account international rules and standards of the competent environmental auditing.
From a legal point of view, an obligatory environmental audit should be carried out in any case in the following situations:
- the implementation of the procedure of bankruptcy;
- preparation of investment projects;
- of the procedure of environmental insurance;
- environmental performance of the commission or other government authorities
- implement the decision of the state ecological expertise.
Initiative audit in the field of environmental activities carried out by the decision of the enterprise or other business entity.
external audit carried out by a third-party audit, and internal - employees (full-time auditors) of the enterprise.
real environmental audit is designed to assess the actual condition of the company as the nature of both the user and polluter.
Perspective environmental audit is aimed at developing and providing recommendations on improving the activities of the undertaking in the field of environmental management.
Environmental Audit can be informative, preventive and punitive, and for each of these species is necessary to develop a unique audit standards.
Information audit is aimed at the collection and compilation of environmental information and its subsequent transmission to the relevant interested users (public authorities, citizens, investors, lenders) to make decisions.
Warning audit to prevent or minimize possible negative effects, the occurrence of which is determined by a potential failure of the necessary work for the protection of nature, as well as financial and economic projects without technical environmental control.
punitive audit is a variety of sanctions, including the use of coercive measures against violators, who are recognized legally guilty of defaulting on the protection of nature and its individual objects.
main difference between the environmental audit is that if it is costly, a variety of resources for the collection, analysis and documentation of a large number of operational information on the activities of companies, which is always accompanied by a significant investment of time and effort, since most domestic enterprises can notprovide a fairly complete, clear and accurate formation and the provision of such environmental information.It is therefore necessary rules, auditing standards, as an objective condition for the development of environmental legislation.
distinctive feature is the lack of strictly regulated and proven procedures and standards for the implementation of the program of audits.
should be recognized auditing standards in the field of nature are an essential resource to ensure environmental well-being of society.
