ECOLOGICAL AUDIT IN INTEGRATION OF SYSTEMS OF MANAGEMENT: DEVELOPMENT TENDENCIES

Abstract

The article deals with the formation and development of environmental audit in Russia, the concept of environmental auditing, audit management systems, demonstrated the possibility of applying the procedure of environmental audit to assess the effectiveness of environmental management systems. The directions of the procedure of environmental audit in an integrated management system based on international standards ISO and federal auditing standards, providing guidance for auditing management systems. Disclosed process steps program management audit as a tool of control, acquiring in this period of particular relevance and importance. The question of the need to develop one or more procedures, establishing the procedure for environmental audit as a control designed to ensure property rights, the importance of the economy in reducing commercial risks. Procedures connected with the adoption of administrative decisions related to the use of natural resources impacts on the environment. Particular attention is given to the results of the audit.

Keywords

• экологический аудит
• экологический менеджмент
• интегрированные системы менеджмента
• аудит в системах менеджмента