Research On The Procedure Of Risk Oriented Environmental Management Auditing

With the people's awareness of environmental protection increasing, environmental pollution has already focused the public's attention. Firms'attitudes toward the environmental issues have changed from negative response to green Operation, which shows that they have begun to deal with environmental problems seriously. Speedy development of environmental management provides a new field for environmental auditing, where it can service itself for environmental protection-- environmental Management Auditing.Based on having investigated and understood the Environmental management's situation of the audited departments, Environmental management auditing is a type of environmental auditing ,which estimates and makes assurance for whose responsibility, makes some advice referring to the weakness of the management, as well as spurs the audited departments to carry out their Potential responsibility seriously, besides protects and improves environment. A systemic procedure of environmental management auditing is the key to put the environmental management auditing into practice. Therefore, this paper researches the procedure of environmental management auditing to support the practice of environmental management auditing.This paper studies the procedure of environmental management auditing by introducing the theory of risk management, the four parts mainly discussed as follows:⑴Procedure's design of risk oriented environmental management auditing. It adopts the three parts included by the risk oriented environmental management auditing: analysis of environmental risk, analysis of environmental management status and environmental management risk, countermeasure for environmental management risk. It also discusses the particularities of the risk oriented environmental management auditing, which enhances people's understanding for the procedure of it.⑵Analysis of environmental risk for the audited departments. This paper works out the possibilities firstly that all inside and outside environmental factors around the audited departments act on it and make it suffer economical or image loss. Then it also discusses environmental risk and gives some examples based on the basic situation to analyze environmental risk roundly, which lays foundation for following discussion.⑶Analysis of environmental management status and environmental management risk. This chapter recommends the definition and measures identifying and evaluating environmental management risk being foundation on the whole controlled status and the activities of the audited departments'environmental management, which is also lighting on the former material stated before.⑷Countermeasures for environmental management risk. The purpose of evaluating environmental management risk is to confirm the keystones of auditing. This paper discusses countermeasure, which includes collectivity auditing strategies and material auditing contents. In addition to that, this paper makes an exposition addressing the procedures and measures of environmental management auditing, which coaches auditors in practicing environmental management auditing.By the above study, this paper nails down that the procedure of the risk oriented environmental management auditing comprises analysis of environmental risk, analysis of environmental management status and environmental management risk, countermeasure for environmental management risk, and discusses main contents and measures of each part, which lays the foundation of practicing the risk oriented environmental management auditing.Introducing the risk management theory into the procedure of the risk oriented environmental management auditing firstly is the innovations of this paper, which enriches the study of environmental auditing and provides a new thought for practice of environmental management auditing; which also identifies environmental management risk and nails down the connection between environmental risk and environmental management risk.