Study on Corporate Environmental Auditing based on Environmental Management Systems

Abstract

Corporate environmental auditing mode needs the transition from dominated by government to mainly by corporate internal management in China. In this paper, firstly the concepts and goals of the corporate environmental auditing are defined, and then the content system on environmental auditing based on environmental management systems is built with expounding PDCA cycle path from the key point of auditing from regulation auditing to performance auditing. Finally, it puts forward some suggestions on how to realize environment audit based on environmental management system from the aspects of internal control environment, external power constraint, audit mode and audit organization. It is considered that corporate environmental auditing based on environmental management system is conducive to the realization of enterprise environmental audit objectives, the implementation of enterprise environmental audit work, and the development of corporate environmental audit theory.