Auditoria ambiental: um estudo exploratÃrio e o desafio da sua implantaÃÃo pelo Tribunal de Contas do estado de Pernambuco

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

Lately the pressure by the society on companies which do not respect the environment has grown. This is the reason that has pushed them to adopt an environmental control, preservation and conservation policy to guarantee its continuity. One way to make evident that companies are engaged with the environmental issue is to adopt a management standard of the environment system, which includes techniques as environmental auditing. This technique consists of detecting, analysing and informing the real situation of the companies, which concerns the agreement and respect for the existent controls. Maybe its original role is to help in the management procedure when the data and information are transferred and these assist during the decision-making and compound a healthy critics mass to whom applies it. The main aim of this study is to describe the auditing technique through an exploratory research and follow the challenge of its introduction in the Account Court of Pernambuco State. The Account Court has the duty and power to control and observe economics, efficacy, efficiency and effective aspects of environmental accounting; besides the legal endorsement against environmental loss foreseen in the Brazilian Federal and State Constitution; the Account Court of Pernambuco State turns up the need to introduce an environmental auditing in its activities. One of the priorities is to create audit programmes, these ones can be used by the technical teams during the stage of public resources control and will have the flexibility to adjust to the audited institution conditions and needs and finally reflect the found situation in the auditing final report. It is known that the specific literature and legislation are rare, but using tools as: environmental operational auditing adopted by the Federal Account Court, ISO 14000 rules, environmental impact assessments (EIA) and other indicators, it may be possible to collect material and data to elaborate this programme. Indeed the recognition that environmental auditing is an important technique to evidence responsibility; not only environmental, but also social and economical responsibility

ASSUNTO(S)

auditoria ambiental fiscalizaÃÃo dos recursos pÃblicos administracao publica tribunal de contas do estado de pernambuco

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