风险导向环境管理审计程序研究
发布时间：2018-09-12 20:43
【摘要】： 随着人们环保意识的提高,环境污染成为社会关注的焦点,企业对待环境问题的态度从过去的消极应对发展到现在的绿色经营,足见其对环境管理问题的重视。环境管理的迅速发展为环境审计发挥其在环境保护中的作用提供了新的平台——环境管理审计。 环境管理审计是在调查了解被审计单位环境管理状况的基础上,对被审计单位环境管理责任履行情况进行评价和鉴证,并就环境管理的薄弱环节提供管理建议,促使被审计单位认真履行环境管理责任,保护和改善环境的一种环境审计类型。一个系统的环境管理审计程序是实施环境管理审计的关键,因此,文章对环境管理审计程序进行研究,以期为环境管理审计实践提供支持。 文章引入风险管理理论对环境管理审计程序进行研究,主要探讨了以下四个问题: ⑴风险导向环境管理审计程序的设计。文章引入风险管理理论将风险导向下的环境管理审计程序划分为被审计单位环境风险分析、环境管理状况和环境管理风险分析、针对评估的环境管理风险采取应对措施三大块,并在此基础上探讨了风险导向环境管理审计程序的特殊性,加强了读者对风险导向环境管理审计程序的理解。 ⑵被审计单位环境风险分析。首先指出环境风险是被审计单位内外部环境因素作用于企业而使其遭受经济或形象损失的可能性,接着以被审计单位基本状况为基础就内部和外部环境风险分别进行了论述和举例,力求全面分析被审计单位的环境风险,为下文环境管理风险的识别和评估提供资料。 ⑶环境管理状况及环境管理风险分析。从被审计单位环境管理控制整体状况和具体环境管理活动两个方面对其环境管理状况进行分析,结合前述被审计单位的环境风险对环境管理风险进行识别和评估,介绍了环境管理风险识别和评估的定义及相关方法。 ⑷针对评估的环境管理风险采取的应对措施。评估环境管理风险是为了确定审计的重点,文章从总体审计策略和具体审计内容两个方面探讨了审计人员针对环境管理风险采取的应对措施。另外,文章针对审计人员实施的具体环境管理审计程序和审计方法做了论述,为实施环境管理审计提供了程序和方法上的指导。 通过以上研究,明确了风险导向环境管理审计程序包括被审计单位环境风险分析、环境管理状况和环境管理风险分析、针对评估的环境管理风险采取应对措施三大块内容,论述了各环节中的主要工作内容和方法,为风险导向环境管理审计的实施奠定了基础。 文章的创新之处:首次将风险管理理论引入环境管理审计程序中,丰富了环境管理审计的理论研究,为环境管理审计实践提供了新的思路;界定了环境管理风险的概念,明确了环境风险与环境管理风险间的关系,为风险导向环境管理审计程序的执行提供了指导性的意见。
[Abstract]:With the improvement of people's awareness of environmental protection, environmental pollution has become the focus of social attention. Enterprises'attitude towards environmental problems has developed from passive response in the past to green management. The rapid development of environmental management has provided a new level for environmental audit to play its role in environmental protection. Taiwan - environmental management audit.
Environmental management audit is an environmental audit that evaluates and verifies the performance of the environmental management responsibility of the auditees on the basis of investigating and understanding the environmental management status of the auditees, and provides management suggestions on the weak links of environmental management so as to urge the auditees to conscientiously fulfill their environmental management responsibilities and protect and improve the environment. A systematic environmental management audit procedure is the key to the implementation of environmental management audit. Therefore, this paper studies the environmental management audit procedure in order to provide support for the practice of environmental management audit.
This paper introduces risk management theory into the study of environmental management audit procedures, mainly discusses the following four issues:
(1) The design of risk-oriented environmental management audit procedure. This paper introduces risk management theory and divides the risk-oriented environmental management audit procedure into three parts: the environmental risk analysis of the auditees, the environmental management situation and the environmental management risk analysis, and the countermeasures against the assessed environmental management risk. The particularity of the risk-oriented environmental management audit procedure is emphasized, and the readers'understanding of the risk-oriented environmental management audit procedure is strengthened.
(2) Environmental risk analysis of auditees. First, it points out that environmental risk is the possibility of economic or image loss caused by internal and external environmental factors of auditees acting on enterprises. Then it discusses and exemplifies the internal and external environmental risks respectively on the basis of the basic conditions of auditees, and tries to make a comprehensive analysis of auditees. The environmental risk of the unit provides information for the identification and evaluation of environmental management risks below.
_Environmental management status and risk analysis of environmental management. This paper analyzes the environmental management status of the auditees from two aspects: the overall status of environmental management control and specific environmental management activities, and identifies and evaluates the environmental management risks in combination with the environmental risks of the above-mentioned auditees, and introduces the identification and evaluation of environmental management risks. Definition and related methods of estimation.
_Response measures for environmental management risk assessment. Assessing environmental management risk is to determine the focus of auditing. This paper discusses the auditors'response measures to environmental management risk from two aspects: the overall audit strategy and the specific audit content. In addition, the paper discusses the specific environmental management for auditors. Audit procedures and audit methods are discussed, which provide a procedural and methodological guidance for the implementation of environmental management audit.
Through the above research, it is clear that the risk-oriented environmental management audit procedure includes the environmental risk analysis of the auditees, the environmental management status and the environmental management risk analysis, and the three major parts of the environmental management risk assessment measures taken to address the main contents and methods of each link, in order to risk-oriented environmental management audit. The implementation of the plan laid the foundation.
The innovations of this paper are as follows: firstly introducing the risk management theory into the environmental management audit procedure, enriching the theoretical research of environmental management audit, providing new ideas for the practice of environmental management audit, defining the concept of environmental management risk, clarifying the relationship between environmental risk and environmental management risk, and providing risk-oriented environmental management audit. The implementation of the program provides guidance.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2240171
[Abstract]:With the improvement of people's awareness of environmental protection, environmental pollution has become the focus of social attention. Enterprises'attitude towards environmental problems has developed from passive response in the past to green management. The rapid development of environmental management has provided a new level for environmental audit to play its role in environmental protection. Taiwan - environmental management audit.
Environmental management audit is an environmental audit that evaluates and verifies the performance of the environmental management responsibility of the auditees on the basis of investigating and understanding the environmental management status of the auditees, and provides management suggestions on the weak links of environmental management so as to urge the auditees to conscientiously fulfill their environmental management responsibilities and protect and improve the environment. A systematic environmental management audit procedure is the key to the implementation of environmental management audit. Therefore, this paper studies the environmental management audit procedure in order to provide support for the practice of environmental management audit.
This paper introduces risk management theory into the study of environmental management audit procedures, mainly discusses the following four issues:
(1) The design of risk-oriented environmental management audit procedure. This paper introduces risk management theory and divides the risk-oriented environmental management audit procedure into three parts: the environmental risk analysis of the auditees, the environmental management situation and the environmental management risk analysis, and the countermeasures against the assessed environmental management risk. The particularity of the risk-oriented environmental management audit procedure is emphasized, and the readers'understanding of the risk-oriented environmental management audit procedure is strengthened.
(2) Environmental risk analysis of auditees. First, it points out that environmental risk is the possibility of economic or image loss caused by internal and external environmental factors of auditees acting on enterprises. Then it discusses and exemplifies the internal and external environmental risks respectively on the basis of the basic conditions of auditees, and tries to make a comprehensive analysis of auditees. The environmental risk of the unit provides information for the identification and evaluation of environmental management risks below.
_Environmental management status and risk analysis of environmental management. This paper analyzes the environmental management status of the auditees from two aspects: the overall status of environmental management control and specific environmental management activities, and identifies and evaluates the environmental management risks in combination with the environmental risks of the above-mentioned auditees, and introduces the identification and evaluation of environmental management risks. Definition and related methods of estimation.
_Response measures for environmental management risk assessment. Assessing environmental management risk is to determine the focus of auditing. This paper discusses the auditors'response measures to environmental management risk from two aspects: the overall audit strategy and the specific audit content. In addition, the paper discusses the specific environmental management for auditors. Audit procedures and audit methods are discussed, which provide a procedural and methodological guidance for the implementation of environmental management audit.
Through the above research, it is clear that the risk-oriented environmental management audit procedure includes the environmental risk analysis of the auditees, the environmental management status and the environmental management risk analysis, and the three major parts of the environmental management risk assessment measures taken to address the main contents and methods of each link, in order to risk-oriented environmental management audit. The implementation of the plan laid the foundation.
The innovations of this paper are as follows: firstly introducing the risk management theory into the environmental management audit procedure, enriching the theoretical research of environmental management audit, providing new ideas for the practice of environmental management audit, defining the concept of environmental management risk, clarifying the relationship between environmental risk and environmental management risk, and providing risk-oriented environmental management audit. The implementation of the program provides guidance.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 明哲;;政府环境审计问题探析[J];商场现代化;2012年25期
相关硕士学位论文 前4条
1 周允征;我国环境审计风险模型构建及风险应对策略[D];沈阳大学;2011年
2 刘小琴;环境审计风险的识别、评估和控制研究[D];广西大学;2011年
3 王纪瑞;企业环境报告审计程序研究[D];中国海洋大学;2012年
4 王常春;风险导向审计下企业经济责任审计模式研究[D];青岛理工大学;2011年
，本文编号：2240171
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