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
Abstract
This article presents the general points of audit methodology aimed at the evaluation of risks and controls with focus on work processes, end activity or aid processes, which support the monitored object by means of the application of procedures and techniques to map out the processes involved, its objectives, risks and associated controls. The presented method possesses flexibility for the application in internal and external control audits and has the potential of contributing to the improvement of governance, regarding the component related to risk management and internal controls and, consequently, to achieve the objectives of the organization or of public policies.Author Biography
Antonio José Saraiva de Oliveira Júnior
Auditor of the Federal Court of Accounts of Brazil, he has a BA in Economics from the University of Brasilia, specializing in Public Policy Analysis from the Getúlio Vargas Foundation (FGV).
Arnaldo Ribeiro Gomes
Auditor of the Federal Court of Accounts of Brazil, has a degree in Accounting from the University of Brasilia (UNB) and is Certified in Control Self-Assessment (CCSA®) by The Institute of Internal Auditors (IIA), USA.
Guilherme de Vasconcellos Machado
Auditor of the Federal Court of Accounts of Brazil, has a degree in Mechatronics Engineering from the University of Brasilia - UNB.