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FINANCIAL AND TECHNICAL ASPECTS OF EMS AUDIT

By Emil HOROMNEA and Florian Marcel NUTA

Abstract

The main purpose of this paper is to discuss the problem of auditing the environmental pressures and impacts and to clarify the advantages of this process. We discuss about the connections between the audit financial and technical aspects and the main standards. ISO 14001 defines environmental audit by the systematical and documented process of assessment. The EMS as an environmental performance tool is the key for the continuous improvement of the environmental impact. The audit process part in this approach is that supplies the decision making process with verified and trustful information.environmental audit, environmental impact, financial audit

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