Case Study On Internal Environmentalauditing Of TY Paper Company

Environmental pollution has become an obstacle to the development of modern economy and society,and it is also a problem that every country in the world is facing.In recent years,the status of internal auditing has gradually been raised in the field of business management,and environmental auditing based on the internal auditing perspective has come out on the spot.Therefore,it has great practical significance to extend the research scope of internal auditing to internal environmental auditing and help enterprises achieve the goal of sustainable development.The implementation of the internal environmental auditing has practical significance for the environmental management of modern enterprises,especially in high-pollution and high-energy-consuming industries.However,at present,there are few studies on the internal environmental auditing in our country.The main research results at this stage are the government environmental auditing,while the internal environmental auditing research is almost at a standstill.Most of the implementation contents are during-auditing and after-auditing,but pre-auditing such as audit of environmental risk early-warning system is rarely involved in enterprises,which leads to incomplete audit contents.The lack of a sound implementation of the internal environmental auditing standards is the main reason of hindering the promotion of internal environmental auditing to promote.This paper examines internal environmental auditing through a case study of TY Paper Company,a highly polluting papermaking company.First of all,this paper combs research on domestic and foreign literature and establishes relevant theoretical basis.Secondly,based on the “Specific Guidelines for Internal Auditing”,this paper analyzes the internal environmental auditing of TY Paper Company from four aspects: the auditing department's organizational structure and responsibilities,objectives and content,implementation process,implementationResults,then finds that the company has five problems: internal environmental auditing awareness falls behind,lack of audit staff resources,internal environmental audits involving time lags behind the project,internal environmental auditing content is monotonous,and auditing procedures have not been strictly implemented.Finally,after in-depth analysis,the countermeasures and suggestions for optimizing the internal environmental auditing of TY Paper Company are: improving TY Paper Company's internal environmental auditing awareness,optimize the allocation of internal auditing staff resource,broaden the auditing content,and establish an environmental risk early-warning system.The conclusions of this study will help TY Paper Company fully play its internal environmental auditing function and role,and then promote the company's sustainable development.