Journal articles: 'Environmental audit'

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Reddy, Dr V. Mallikarjuna. "Tourism and Environmental Audit." Paripex - Indian Journal Of Research 3, no. 2 (January 15, 2012): 128–29. http://dx.doi.org/10.15373/22501991/feb2014/40.

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Weihrich, Dietmar. "Performance auditing in Germany concerning environmental issues." Sustainability Accounting, Management and Policy Journal 9, no. 1 (March 5, 2018): 29–42. http://dx.doi.org/10.1108/sampj-04-2017-0036.

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Purpose This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are implemented in Germany. The German approach is special because the international standards are not implemented in Germany, and there are neither any existing scientific studies nor any other literature concerning performance audit in Germany. Design/methodology/approach The study comprises a general discussion of the goals and boundaries of performance auditing with an environmental perspective based on a literature study. The text also describes the theoretical, legal and methodological background of performance audits in Germany. Findings concerning the status quo of performance auditing in Germany are based on an analysis of audits conducted by public audit institutions. The findings were compared with findings from other current international studies. Findings The sample of scrutinized audits conducted by the public audit institutions shows clearly that the provisions of the German Federal Budget Code had been fully implemented. In nearly every study, implications of economy, efficiency and effectiveness have been considered. Hence, even without any references to the international standards, the core principles of performance audit are considered in the audits conducted by the public audit institutions in Germany. The main focus in the audits had been placed on the efficiency and effectiveness. It is also very remarkable how far-reaching the findings of the audits in Germany are. Especially, in terms of scrutinized subsidy directives, the public audit institutions are not reducing their recommendations to the implementation of the granting-process but to the directives itself. Research limitations/implications The paper highlights a sample of studies which is limited in terms of quantity because it focused on audits related to environmental protection. Practical implications The study provides knowledge on how audits are conducted by public audit institutions in Germany. In doing so, it is particularly helpful for people dealing with public audits, especially in the government and the audit institutions. Social implications The paper examines the role of public audit institutions that contribute to a more efficient and an effective deployment of public expenditures. The goal is to avoid wasting public means by using it without causing positive effects. This is the basis for a socially just usage of public means. Originality/value The paper contributes to a better understanding of performance auditing in general. As there are no documented scientific studies or other papers concerning the implementation of performance audit in Germany, the paper is of high-innovatory value. The findings are very important to the further development of performance audit. In addition, by depicting the role of public audit institutions in Germany, it allows comparisons to the situation in other countries.

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Erlygina, E. "Environmental Audit." Bulletin of Science and Practice, no. 11 (November 15, 2022): 423–27. http://dx.doi.org/10.33619/2414-2948/84/53.

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Koldovskyi, Artem. "Corporate social responsibility audit: Theoretical aspects." Risk Governance and Control: Financial Markets and Institutions 5, no. 3 (2015): 135–44. http://dx.doi.org/10.22495/rgcv5i3c1art5.

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This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE) audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

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Gajbhiye, Ajay R., N. S. Raman, and Shantanu R. Khandeshwar. "Predictive Techniques in Environmental Eco-Audits." Advanced Materials Research 374-377 (October 2011): 1782–85. http://dx.doi.org/10.4028/www.scientific.net/amr.374-377.1782.

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Predictive Technique Audits, one of the types of environmental audit, is considered to have greatest potential role in strengthening the Environmental Impact Assessment practice in India. Many predictive techniques which rely upon the use of mathematical or computer models have also been subject to an audit. There is a need for strengthening the understanding on which environmental attributes can be predicted in a quantified manner, and which predictive techniques may be applied to provide predictions within an acceptable range of error, recognizing that this will be influenced by the significance of the attribute under consideration. With this backdrop, the present paper outlines the concepts of predictive techniques in Environmental Eco-Audits.

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Morozow, Oleg. "ENVIRONMENTAL AUDITING: THE DYNAMICS OF PLANNING, MANAGING AND GAINING VALUE FROM THIS KEY ACTIVITY." APPEA Journal 34, no. 1 (1994): 765. http://dx.doi.org/10.1071/aj93056.

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Much has been said and written about environmental auditing. That which has, has concentrated on:descriptions of the process;the variety of audit types and reasons for undertaking audits; andmethodologies or systems of audit (audit protocol).Little attention has been paid to the human and organisational dynamics of an environmental audit; yet it is this factor, probably above all else, that determines the value that such a process can yield.The composition of the audit team, planning for the audit itself, the management and administration of the audit and finally the audit report, follow-up and implementation, are critical factors in ensuring that the process is both valuable and value adding.Undertaken well, and with due cognisance of the above factors, audits can provide a valuable indicator of systems effectiveness, levels of compliance with regulations, assessment of risk factors and, through documentation and reporting, demonstrate the application of the process of due environmental diligence.Key elements of a successful audit include:ownership of the process by those who's activities are being audited;the professionalism and inter-personal skills of the auditor;due reference to the positive aspects of systems and groups who work well and deserve recognition; andthe overall determination of the organisation to maximise and utilise positively the information recorded during the process.There must be an open and positive communication between the three key groups—the auditors, those 'being audited' and those administering the audit. The ultimate recipients must feel that the people who are responsible for the audit will not just 'hit and run' but will stay the distance to ameliorate identified problem areas.

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Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (January 1, 2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.

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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this study investigates independent audit firm partner opinions of governmental audits and their motivation to pursue these engagements. Multiple regression results of our data reveal that partners are more likely to pursue governmental audits if they believe that desirable intrinsic and extrinsic rewards are attainable through performing these audits. Furthermore, environmental risk factors—an active political climate and authoritative changes—reduce partner motivation to pursue governmental audits. It is suggested that environmental risk factors disrupt the comfortable principal/agent relationship of the auditor and auditee because the relationships have become decoupled (abstracted) from the audit's programmatic mission.

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Ljubisavljević, Snežana, Luka Ljubisavljević, and Dejan Jovanović. "Environmental Audit for Environmental Improvement and Protection." Economic Themes 55, no. 4 (December 1, 2017): 521–38. http://dx.doi.org/10.1515/ethemes-2017-0029.

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AbstractThe main purpose of this paper is to explain the ways in which environmental audit contributes to improving and preserving environmental protection, respecting the concept of sustainable development. The paper uses methods of analysis, synthesis, analogy, and continuity. Specifically, to draw conclusion about the impact of environmental audit on environmental improvement and protection, first of all, relevant and available foreign literature and practice are consulted. Research results show direct link between environmental audit requirements and protection and improvement of polluting enterprises’ environment. Practical applicability of research results consists in giving specific proposals to reduce pollution and improve environmental protection. Furthermore, the most appropriate form of environmental audit report is proposed. Originality and importance of research conducted in this study consist of proposals for introduction, implementation, control, and continuous improvement of environmental protection, through internal and external environmental audit in enterprises of the Republic of Serbia.

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Marwa, Moalla, Bassem Salhi, and Anis Jarboui. "Environmental Audit and Environmental Disclosure Quality." Scientific Annals of Economics and Business 67, no. 1 (March 2020): 93–115. http://dx.doi.org/10.47743/saeb-2020-0006.

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In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.

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Jenkins, Gilbert. "Jet Fuel - Environmental Audit." Energy & Environment 5, no. 2 (June 1994): 173–75. http://dx.doi.org/10.1177/0958305x9400500208.

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Badrinath, S. D., and N. S. Raman. "Environmental Audit: Indian Scenario." Journal of Environmental Engineering 121, no. 6 (January 19, 1995): 472–77. http://dx.doi.org/10.1061/(asce)0733-9372(1995)121:6(472).

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Dokurno, Galina S., and Elena V. Khotko. "ANALYSIS OF THE MAIN INCONSISTENCIES IN THE FIELD ENVIRONMENTAL PROTECTION AND RATIONAL USE OF NATURAL RESOURCES." Journal of the Belarusian State University. Ecology., no. 1 (2021): 108–13. http://dx.doi.org/10.46646/2521-683x/2021-1-108-113.

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Environmental auditing is one of the ways to reduce the negative impact on our environment. The publication describes the procedure for conducting an environmental audit. The authors pay special attention to the analysis of the main resources, analyzed over the long-term practice of environmental audits, by the employees of the department of environmental certification and audit of RUE “Bel NIC” Ecology “.

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Hollingsworth, Kathryn. "Environmental monitoring of government — the case for an environmental auditor." Legal Studies 20, no. 2 (June 2000): 241–63. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00142.x.

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In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.

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Khalid, Muhammad Kamran, Mujtaba Hassan Agha, Syed Tasweer Hussain Shah, and Muhammad Naseer Akhtar. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains." Sustainability 12, no. 21 (November 3, 2020): 9135. http://dx.doi.org/10.3390/su12219135.

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Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of audits has increased, unfortunately so has the incident of audit fraud, which has seen increasing media coverage in recent times, often implicating major multinationals and their supply chains. We posit that this trend of increasing audit activity is causing “audit fatigue”, which, in turn, may influence the audit outcome, i.e., either audit fraud or a clean audit. This study proposes that audit fatigue is a genuine issue faced by organizations and needs to be conceptualized.

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Rozentale, Arta, Inta Kotane, and Imants Zarembo. "ENERGY AUDIT INFORMATION SYSTEM." Journal of Regional Economic and Social Development 14 (December 20, 2022): 83–97. http://dx.doi.org/10.17770/jresd2022vol14.6971.

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The opportunities provided by energy audits to improve the competitiveness of companies by reducing energy consumption and introducing energy-efficient solutions also allow for achieving the environmental goals set by the European Union and Latvia in relation to climate neutrality. It is important to consider the results of energy audits in the development of both local and regional and national policies, thus setting more precise results to be achieved. At present, there is no unified energy audit development information system in Latvia, in which all audit stages and calculations could be performed; this would reduce clerical and calculation errors and allow data to be predicted and used in policy development, research. Within the framework of the work, the authors researched the concept of energy audit, its process and the results to be achieved by companies by implementing energy efficient measures, as well as the policy goals of the European Union and Latvia in environmental improvement programs. The paper summarizes and analyses the programs and methods available in Latvia, which are used to develop energy audits of companies, as well as the practices of other countries and their results.The research goal is to develop the specification of the energy audit information system, based on the analysis of the used energy audit information systems. Based on the findings, the authors developed a specification of the program's energy audit information system requirements, which is suitable for the Latvian market.

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Wade, Keith. "Internal environmental audits: The role of the internal audit department." Eco-Management and Auditing 2, no. 1 (March 1995): 24–31. http://dx.doi.org/10.1002/ema.201.

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Lucock, Xiaomeng, and Victoria Westbrooke. "Trusting in the “Eye in the Sky”? Farmers’ and Auditors’ Perceptions of Drone Use in Environmental Auditing." Sustainability 13, no. 23 (November 29, 2021): 13208. http://dx.doi.org/10.3390/su132313208.

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Worldwide, the agricultural sector is under pressure to demonstrate environmental sustainability. In New Zealand, farm environment plans (FEPs) and their auditing were intended to guide farmers towards sustainable practices by meeting regulations. However, on-farm audits can be time consuming, costly, and stressful for farmers. Meanwhile, the advancement of drone technology has made it possible to incorporate such tools in environmental audits. By means of field observation and in-depth interviews with both farmers and auditors, this research investigated the processes and perceptions of incorporating drones in environmental audits. The aerial views provided additional, high-quality information for the audit. However, flying a drone is subject to weather conditions. Additionally, reductions in audit time were dependent on farm scale, topography, and the auditor’s knowledge of the farm and the farmer. Farmer-auditor relationships are critical for enabling the benefits of drone use within the FEP audit process. Such relationships require a high level of interaction-based trust between farmers and auditors. Further clarity around the use and ownership of drone images could enhance trust, enabling the benefits of drones in audits to be fully utilised, hence furthering the environmental management and compliance processes towards achieving their objectives of better environmental outcomes.

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Гендон and A. Gendon. "Environmental Audit and Its Development Prospects." Economics of the Firm 3, no. 1 (March 17, 2014): 18–24. http://dx.doi.org/10.12737/4888.

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The paper considers the concept of «environments audit» and its history in this country and abroad; highlights differences between environmental audit organizational procedures in Russia and in European countries; outlines types of environmental auditing practices; analyzes related government regulations and standards; explains, how environmental audit differs from financial audit; reviews foreign experiences in the field of environmental audit.

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Pamungkas, Afdil Galang, and Daniel Sugama Stephanus. "The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure." Indonesian Accounting Review 8, no. 1 (June 29, 2018): 46. http://dx.doi.org/10.14414/tiar.v8i1.1307.

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This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementationof the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.

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Wang, Yuhui. "Research on Performance Optimization Algorithm of Resource and Environment Audit Based on Computer Technology." Computational Intelligence and Neuroscience 2022 (May 27, 2022): 1–7. http://dx.doi.org/10.1155/2022/4288729.

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With the rapid development of the economy and society, the sustainable development of resources and environment has been paid more and more attention. As an important part of the national environmental supervision system, resources and environmental audits have attracted great attention from the society. In order to explore the application effect of intelligent networking technology in resource and environment audit, this study carries out monitoring sampling, information collection, and later data processing optimization in resource and environment audit projects through the reference of artificial intelligence technology and method and combined with Internet of things big data analysis, which brings new Turks to the development of natural resource and environment audit and helps to improve the efficiency of audit work. Through the application of new technology in the sampling process of environmental information, the staff use new technology to collect, analyze, and mine data and explore how the new technology can promote the efficiency of resource and environmental audit and better promote the construction of ecological civilization.

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KISWANTO, KISWANTO, Ika Diah APRIYANI, Heri YANTO, Ain HAJAWIYAH, and Hadrian Geri DJAJADIKERTA. "Determinants of Environmental Disclosure in Indonesia." Journal of Environmental Management and Tourism 11, no. 3 (June 16, 2020): 682. http://dx.doi.org/10.14505//jemt.v11.3(43).22.

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This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance. BCM did not have any significant effect on environmental performance. Audit committee had a significant positive effect on audit committee meetings. While size had a positive effect on the audit committee and BCM but did not affect the audit committee meeting. These results indicate that the discussion in audit committee meetings and BCM focused more on the ED rather than environmental performance.

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Masters, Megan, Anna Tikina, and Bruce Larson. "Forest certification audit results as potential changes in forest management in Canada." Forestry Chronicle 86, no. 4 (July 1, 2010): 455–60. http://dx.doi.org/10.5558/tfc86455-4.

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An analysis of CSA, FSC, and SFI audit conditions was conducted identifying areas requiring operational changes to obtain certification. Audit reports for each standard differed in both number and focus of requirements. The FSC audits required more changes in environmental, social and economic themes, while CSA and SFI audit reports emphasized changes in management systems and aquatic ecosystems management. Although not a guarantee of changes in operations and management, the audit conditions point towards areas where forest certification can potentially have impacts on forest management.Key words: forest certification, standards, audit conditions, forest management

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Nikiforova, E. V., B. A. Alibekova, A. N. Rakaeva, and Zh Zh Otegulova. "STATE AUDIT OF ENVIRONMENTAL PROTECTION." BULLETIN 3, no. 379 (June 15, 2019): 102–6. http://dx.doi.org/10.32014/2019.2518-1467.74.

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Churilova, Tetiana, Viktoria Strelnyk, and Natalia Hres. "Environmental Audit of Subsurface Use." Environmental Policy and Law 48, no. 2 (July 16, 2018): 144–52. http://dx.doi.org/10.3233/epl-180066.

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Чхутиашвили and Lela Chkhutiashvili. "Environmental Audit: Problems and Solutions." Auditor 2, no. 1 (January 11, 2016): 22–28. http://dx.doi.org/10.12737/17577.

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Th e article considers the problems of environmental auditing which in the author’s opinion represents an instrument of getting of precise information that is necessary for preparing and making of management decisions, proved ecologically and economically

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Maltby, Josephine. "Environmental audit: theory and practices." Managerial Auditing Journal 10, no. 8 (November 1995): 15–26. http://dx.doi.org/10.1108/02686909510147372.

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Thompson, Helen. "Fracking boom spurs environmental audit." Nature 485, no. 7400 (May 2012): 556–57. http://dx.doi.org/10.1038/485556a.

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Saxena, Sanjay, and Nitesh Goswami. "Recent trends in environmental audit." Current World Environment 4, no. 2 (December 20, 2009): 419–20. http://dx.doi.org/10.12944/cwe.4.2.25.

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Liu, Yi, and Qun Xu. "Study on Water Environmental Audit." Advanced Materials Research 962-965 (June 2014): 2080–83. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.2080.

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There is a shortage of water resources in china. The amount of water per capita in china is only a quarter amount of the world average per capita. Meanwhile, the water pollution here is very serious. In our country, the economic cost caused by the water pollution is about 40 billion per year. The water pollution accidents have a big influence on the local economic development and the health of people. At the same time, Audit institutions, because of their unique professional advantages, can play a very important role in environmental protection. Thus, Water Environmental Audit is developing gradually acted as a sustained and effective managerial instrument to inspect and supervise the environmental economic activities.

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Schaeffer, David J., Harold W. Kerster, James A. Perry, and David K. Cox. "The environmental audit. I. Concepts." Environmental Management 9, no. 3 (May 1985): 191–97. http://dx.doi.org/10.1007/bf01867075.

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Navasardyan, A. A., and I. G. Nuretdinov. "ENVIRONMENTAL AUDIT OF AN ENTERPRISE AS A TOOL FOR ENVIRONMENTAL SAFETY." Izvestiya of Samara Scientific Center of the Russian Academy of Sciences 23, no. 1 (2021): 126–30. http://dx.doi.org/10.37313/1990-5378-2021-23-1-126-130.

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The article deals with one of the economic tools for environmental management – environmental audit. Currently, this type of audit is in demand in the market of environmental services for several reasons – the presence of a good environmental image as one of the competitive advantages, and the prevention of violations of environmental legislation, etc. In addition, the work carried out a step-by-step calculation of the cost of audit services for a specific organization related to nature users operating category II facilities, taking into account its financial indicators, the scale of activities and other factors.

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Cole, Raymond J., David Rousseau, and Stephen Taylor. "Environmental audits of alternate structural systems for warehouse buildings." Canadian Journal of Civil Engineering 19, no. 5 (October 1, 1992): 886–95. http://dx.doi.org/10.1139/l92-100.

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This paper presents example environmental audits for four alternate structural systems used in typical warehouse buildings: concrete masonry, tilt-up wall, steel system, and wood. An environmental audit as defined in this work is an evaluation of the "debit side" impacts, in terms of energy consumption and environmental emissions, incurred in the extraction and processing of materials for building products to the point where they are ready to install in a building.Though comprehensive auditing methods will eventually become available, the work reported in this paper incorporates energy and air pollution audits as the most currently accessible and quantifiable indicators based on available data.The analysis shows that massive structural systems are inherently more energy intensive than lightweight ones by virtue of the mass of material in the walls which dominates the relatively lightweight horizontal structures common to all. Moreover, their CO2 and other air pollution indices are also significantly higher. The long span members are the dominant single energy and pollution component in the environmental audit of a structural system, accounting for between 74% and 79% of the total energy required for production of materials, and contributing from 59% to 79% of the aggregate air pollution from manufacturing industries. Of the lightweight examples, the steel frame building was the least energy intensive by a small margin, while the wood frame contributed least to CO2 emission by a substantial margin. Key words: audit, energy, environment, pollution, structure, warehouse.

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LEBARON, GENEVIEVE, and JANE LISTER. "Benchmarking global supply chains: the power of the ‘ethical audit’ regime." Review of International Studies 41, no. 5 (November 25, 2015): 905–24. http://dx.doi.org/10.1017/s0260210515000388.

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AbstractThis article critically investigates the growing power and effectiveness of the ‘ethical’ compliance audit regime. Over the last decade, audits have evolved from a tool for companies to track internal organisational performance into a transnational governing mechanism to measure and strengthen corporate accountability globally and shape corporate responsibility norms. Drawing on original interviews, we assess the effectiveness of supply chain benchmarks and audits in promoting environmental and social improvements in global retail supply chains. Two principal arguments emerge from our analysis. First, that audits can be best understood as a productive form of power, which codifies and legitimates retail corporations’ poor social and environmental records, and shapes state approaches to supply chain governance. Second, that growing public and government trust in audit metrics ends up concealing real problems in global supply chains. Retailers are, in fact, auditing only small portions of supply chains, omitting the portions of supply chains where labour and environmental abuse are most likely to take place. Furthermore, the audit regime tends to address labour and environmental issues very unevenly, since ‘people’ are more difficult to classify and verify through numbers than capital and product quality.

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Kan, Har Ye, Ann Forsyth, and Jennifer Molinsky. "Measuring the Built Environment for Aging in Place: A Review of Neighborhood Audit Tools." Journal of Planning Literature 35, no. 2 (February 13, 2020): 180–94. http://dx.doi.org/10.1177/0885412220903497.

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What audit tools are available to assess neighborhood suitability for aging in place? Drawing on theories from environmental gerontology, the article outlines physical and social environmental characteristics influencing aging. Eight research audit tools and three community/practitioner tools were identified using a Boolean search strategy. They emphasize walkability and the physical attributes of places. Areas for further development include addressing specific features related to aging, a wider range of environments, additional physical and social dimensions, and conducting audits using technologies and participatory processes to better incorporate aging experiences. For planners, these audit tools raise awareness of how environments can better support aging populations.

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Sharma, Divesh S., Vineeta D. Sharma, and Barri A. Litt. "Environmental Responsibility, External Assurance, and Firm Valuation." AUDITING: A Journal of Practice & Theory 37, no. 4 (October 1, 2017): 207–33. http://dx.doi.org/10.2308/ajpt-51940.

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SUMMARY We provide new evidence in examining whether external auditors price environmental responsibility initiatives when performing the audit of financial statements. We also examine how investors value the firm when environmental initiatives occur in conjunction with higher audit fees. Results show environmental initiatives are positively associated with audit fees, but the extent of this association varies across the five different types of environmental initiatives we consider. We further find that auditors appear to price environmental initiatives due to their risk rather than additional audit effort. While environmental initiatives may be costly from an audit standpoint, investors value (Tobin's Q) firms more highly when environmental initiatives occur in conjunction with higher audit fees. Collectively, our findings imply that auditors price environmental initiatives into the audit and investors value firms more highly when auditors consider this social responsibility.

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Reynolds, Gary, Mareta Timo, Anjileena Dev, Tracey Poole, and Nikki Turner. "Effective general practice: audit and feedback for the primary series of immunisations." Journal of Primary Health Care 6, no. 1 (2014): 40. http://dx.doi.org/10.1071/hc14040.

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INTRODUCTION: General practice immunisation audits do not always match the national rates recorded on the New Zealand (NZ) National Immunisation Register (NIR). AIM: To complete audits at one general practice for infants requiring the primary series of immunisations (6-week, 3-month and 5-month vaccines) over a 12-month period and compare findings with the NIR audit. METHODS: A manual and electronic practice management system (PMS) audit were compared with identical NIR audit parameters for completion of the 5-month vaccination from 1 February 2011 to 1 February 2012. All three results were then combined with further sub-audits of the total practice newborn population to produce a multifaceted audit, identifying further eligible patients. The NIR database query tool was used to corroborate data on partially immunised and unimmunised patients identified. RESULTS: All three initial audits produced different results for vaccinated and eligible patients: NIR 31/36; PMS audit 39/43; manual audit 41/48. The multifaceted audit identified 48 eligible infants. All 48 (100%) started their primary series 95.8% (46 of 48) fully immunised; 4.2% (2 of 48) partially immunised, missing only one injection. None were unimmunised, contrary to initial audits. Lower levels of timeliness of delivery were confirmed for this practice, with 52.1% (25 of 48) immunised on time. DISCUSSION: Results show 9.7% higher levels of immunisation than reported by NIR statistics for this practice (95.8% vs 86.1%), above current NZ government and World Health Organization targets. The multifaceted audit produced the best estimate of eligible patients and identified deficiencies in vaccine delivery. KEYWORDS: Children; general practice; immunisation schedule; medical audit; New Zealand

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Yao, Sheng, Lingling Pan, and Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, no. 1 (January 6, 2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.

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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental disclosures, audit opinions and audit fees with difference in difference models. In addition, we also consider the influence of media attention, the polluting industry and internal control on the audit effect of environmental disclosure. Findings The results show that the level of environmental disclosure is significantly negatively correlated with the possibility of issuing non-standard audit opinions and audit fees after measure is implemented, especially hard environmental information. Further evidence indicates that the auditing effect of environmental disclosures is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution. Originality/value In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead to a high possibility of standard audit opinions and low audit fees. This effect is pronounced after issuing Measure. The conclusions suggest that measure and increasing environmental disclosure have an obvious positive audit effect and that firms should be forced or encouraged to disclose more environmental information from the perspective of auditors in China.

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Cordeiro, Tatiana Barboza Coelho, and Claudia Morgado. "Audit Methodology for Environmental Safety in Offshore Systems: An Integrated Approach of Brazilian Regulatory Systems." Applied Mechanics and Materials 295-298 (February 2013): 528–31. http://dx.doi.org/10.4028/www.scientific.net/amm.295-298.528.

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This paper presents a methodology that will provide subsidies for offshore companies to perform an audit of their facilities optimized because it contemplates the current legislation requirements on environmental issues, risk management, quality, process safety, occupational safety and health worker. Along the auditing process, organizations are forced to deal with other concerns, such as man-hours used only for monitoring of audits, infrastructure for carrying out various audits, difficulty in developing, implementing and monitoring of action plans of nonconformities generated from several audits which are submitted throughout the year. A systematic audit optimized integrated will be a fundamental tool for internal management of companies in the offshore segment as to its legal and managerial aspects, which will greatly influence the foundation for decision making, as well as enable the identification of opportunities for improvement in the management of health, safety and environmental (HSE), development and implementation of processes and procedures, allowing a prior diagnosis of their facilities before the existing government audits which occur in facility life .

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Miller, Joseph L. "Environmental audits at federal facilities: EPA policy or state audit statutes." Federal Facilities Environmental Journal 7, no. 3 (1996): 79–90. http://dx.doi.org/10.1002/ffej.3330070309.

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Ying, Die. "State Audit's Supervision, Guidance and Utilization of Internal Audit in China." Modern Economics & Management Forum 3, no. 2 (April 25, 2022): 115. http://dx.doi.org/10.32629/memf.v3i2.777.

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In the relevant regulations and practices of the use of internal audit by state audits, there are problems that the functional boundaries of audit institutions' supervision and guidance of internal audit are ambiguous, and the methods and degrees of internal audit use lack legal constraints. These problems will undermine the independence and objectivity of internal audit and affect the quality and authority of state audit. This article focuses on considerations for determining this boundary.

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Qu, Xiao Ning. "The Construction of Engineering Projects Environmental Performance Auditing." Advanced Materials Research 834-836 (October 2013): 2045–48. http://dx.doi.org/10.4028/www.scientific.net/amr.834-836.2045.

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The Environmental performance auditing is one professional audit that auditing the environmental performance of engineering project. We construct a multi-level auditing network in the whole process of project. That network can be divided into government audit, social audit and internal audit. And with which we predict, evaluate and control the impact on environmental effectively.

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Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and knowledge in order to improve the external state audit, as well as to carry out international coordinated parallel audits in important areas for Ukraine. The Accounting Chamber carries out international cooperation in the following main areas: development of bilateral and multilateral cooperation with the SAA of foreign countries; cooperation with the European Organization of Supreme Audit Institutions (EUROSAI) and the International Organization of Supreme Audit Authorities (INTOSAI); ensuring the activities of the EUROSAI Working Group on the audit of funds allocated for the prevention and remediation of disasters, chaired by the Accounting Chamber; Participation in EUROSAI Working Groups and Task Forces (Environmental Audit; Information Technology and Municipal Audit); Participation in INTOSAI Working Groups (Environmental Audit; Public Debt; Anti-Corruption and Money Laundering); participation in work of other regional associations of the SBI; cooperation with international organizations and participation in international technical assistance projects and programs; the participation of the Accounting Chamber in audits of programs financed by the European Union; organizing and conducting international coordinated concurrent audits with the participation of members of the Working Group on Audit of Funds Allocated for Disaster Prevention and Elimination. International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties is essential for the effective operation of the Accounting Chamber as the supreme audit body of Ukraine, the development of bilateral and multilateral partnerships of Ukraine with other countries of the world, ensuring a high level of trust on the part of society other state authorities, the international community, the highest audit bodies of certain foreign countries. Important in this cooperation is also to ensure the implementation of bilateral international treaties, as well as to carry out, on their basis, parallel audits by the Accounting Chamber and the supreme audit institution of the countries concerned. International cooperation of the Accounting Chamber as the supreme audit body of Ukraine in the framework of bilateral and multilateral international treaties is also an important guarantee for proper control over the flow of funds to the State Budget of Ukraine and their use, as well as ensuring the transparency of the work of the Accounting Chamber and the integrity of its members and officials, its functioning as the supreme audit body of Ukraine.

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Noviani, Lona, and Najla Putri Yani. "EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 4, no. 2 (August 24, 2021): 187–204. http://dx.doi.org/10.47080/progress.v4i2.1473.

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This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

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John, Kose, and Min (Shirley) Liu. "Does the Disclosure of an Audit Engagement Partner’s Name Improve the Audit Quality? A Difference-in-Difference Analysis." Journal of Risk and Financial Management 14, no. 11 (October 21, 2021): 508. http://dx.doi.org/10.3390/jrfm14110508.

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On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The regulation aims to improve the transparency and quality of audits, thereby increasing investors’ confidence in financial statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference-in-difference analysis to investigate whether and the extent to which implementing Rule 3211 impacts audit quality and audit costs. We compared the audit quality (proxied by the abnormal discretionary accruals quality, the probability of restating the financial statements, and the ratio of the audit fees to the total fees) and audit costs (proxied by the total audit fees) from one year (up to three years) pre- to one year (up to three years) post-Rule 3211, to a control sample (comprised of U.K. audit firms, which were not subject to such regulation during the sample period). The empirical results generally indicate that there was an increase in the audit quality and in the audit costs from the pre- to the post-Rule 3211 period and also suggest that auditor independence increased in the post-regulation period compared to the pre-regulation period. Our empirical results are new and contribute to the research on the PCAOB and audits.

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YAMAMOTO, Takeshi. "Environmental conservation and environmental control system.Trends of environmental control and environmental audit." Journal of Environmental Conservation Engineering 24, no. 8 (1995): 457–62. http://dx.doi.org/10.5956/jriet.24.457.

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Sawh, Natasha, Paulette Bynoe, and Denise A. Simmons. "An Environmental Audit of Aracari Resort." Book of Abstracts: Student Research 1 (November 4, 2020): 18. http://dx.doi.org/10.52377/ugqx9907.

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Tourism impacts the economy, the natural and built environment, the immediate population, and even tourists – the very resource needed by the industry to remain viable. Regular assessment of the environmental performance of the industry is necessary to ascertain compliance with national standards and regulations. This is achieved with an environmental audit. To this end, an environmental audit was conducted at the Aracari Resort, almost a decade after it began operations.

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Anas, E., A. T. Shahida, and M. K. Sabique. "Environmental Audit: Need of the Hour." Applied Ecology and Environmental Sciences 10, no. 1 (January 14, 2022): 11–14. http://dx.doi.org/10.12691/aees-10-1-2.

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Lightbody, Margaret. "Environmental auditing: the audit theory gap." Accounting Forum 24, no. 2 (June 2000): 151–69. http://dx.doi.org/10.1111/1467-6303.00033.

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STAFFORD, SARAH L. "STATE ADOPTION OF ENVIRONMENTAL AUDIT INITIATIVES." Contemporary Economic Policy 24, no. 1 (January 2006): 172–87. http://dx.doi.org/10.1093/cep/byj010.

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Quevedo, Edward L. "Environmental Audit Reports: Proceed with Caution." Nature Biotechnology 13, no. 1 (January 1995): 44–45. http://dx.doi.org/10.1038/nbt0195-44.

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Journal articles on the topic 'Environmental audit'

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