Premium
The value of EHS auditing in the United States: Solutions for audit protection
Author(s) -
Balikov Henry R.,
Jain AbhiShék
Publication year - 1996
Publication title -
environmental quality management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.249
H-Index - 27
eISSN - 1520-6483
pISSN - 1088-1913
DOI - 10.1002/tqem.3310060206
Subject(s) - audit , business , enforcement , context (archaeology) , internal audit , liability , compliance (psychology) , accounting , control (management) , risk analysis (engineering) , political science , law , management , economics , psychology , paleontology , social psychology , biology
Conventional wisdom has advocated environmental auditing as a prudent part of an internal control program and one of the key tools in driving proactive efforts. As a part of risk management activities, it is often employed to protect an organization and its employees and officers from liability. Conscientious use of such audits has undoubtedly protected human health and the environment. Ironically, those who make the most consistent efforts to audit compliance and management systems, according to advocates of audit protection, may be the most vulnerable to enforcement actions and lawsuits. In this, the second part of a two‐part article, we turn our attention to the likely solutions for audit protection in the current context.