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No. 132 (2015)
Revista do TCU

Articles

Environmental auditing within Environmental Law. The principles of Environmental Law that inform environmental audit, the role of the SAI in the environmental area

Published 2015-01-01

  • Alcides Francisco Antúnez Sánchez

Alcides Francisco Antúnez Sánchez
Universidade de Granma - República de Cuba

Abstract

The origins of environmental auditing within Environmental Law are described in three words: accounting, auditing and law, in view of the relevance of environmental oversight for the companies and industries, when examining its concept and elements based on the doctrine like its normative regulation. Its importance for industrial development, the added values that it contributes to forms of management, such as business ethics, the certification of its management systems, the accounting environmental certification and the environmental certification as an environment-friendly company. This typology of auditing by the Supreme Audit Institution that performs it is linked to the principles that inform it in Environmental Law and to the principles of the audit activity, as a goal to attain a sustainable development. The methods used in the research were the following: historical-logical, analysis and synthesis, theoretic-legal, exegetic-legal, comparative law, and inductive-deductive
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