壓力下的環(huán)境審計變化和內(nèi)部審計人員作用【外文翻譯】

1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：PressuresfChangeinEnvironmentalAuditingintheRoleoftheInternalAuditAstherisksoffinanciallossimagedamagefromcatastrophicenvironmentalproblemsincreasemanycompaniesaredesigningsystemsfpreventionratherthanmerer

2、egulatycompliance.Inthepastauditteamsweretypicallycomposedofengineersscientistsconsideredbestabletoachievecompliancewithgovernmentalregulation.Howeverascompaniesturntheirfocustowarddesigningmonitingenvironmentalmanagemen

3、tsystemstheroleofinternalauditsislikelytoincreasebecauseoftheirgreaterexpertiseinauditingsystems.Earlyenvironmentallegislationfocusedonpunishingthepolluterstoppingthepollutionwithrestrainingdersabatementprocedures(Ritten

4、bergetal.1992).Asaresponsecompanies’primaryobjectiveinperfmingthefirstenvironmentalauditswascompliancewithregulationstheavoidanceofregulatysanctions.TheU.S.EnvironmentalProtectionAgency(EPA)isrethinkingitsapproachtocompl

5、ianceenfcementtheroleofenvironmentalauditing.RatherthanthepreivecommcontrolapproachtheEPAisallowingmeflexibilityinthewayinwhichcpationsmanageenvironmentalrisksaslongasenvironmentalgoalsareachieved.Thismecollabativeapproa

6、chprovidesmanagementwithanincentivetodesignenvironmentalsystemswhicharecosteffectiveemphasizepreventioncontinuouslyimprove.Theinitialemphasisonassessingtechnicalcomplianceledmanagementtostaffenvironmentalauditteamswithte

7、chnicalpersonnelsuchasscientistsengineers.Thenewemphasisonevaluatingsystemssuggestsagreaterrolefinternalauditswhopossessthenecessarytrainingexperience.Severalotherchangeshavealsomotivatedcompaniestoreevaluatetheirapproac

8、htoenvironmentalauditing.Onechangeistheconsistenttrendtowardmemanagementsapproachtomonitingtheserisksthirdwesuggeststepsusefulinadaptingtothesechangesencourageareexaminationoftheinternalauditsrole.ChangesinPressuresAffec

9、tingEnvironmentalAuditingHisticalBackgroundTheEnvironmentalProtectionAgencywasestablishedin1970severalpiecesofenvironmentallegislationensuedinthatdecadeincludingTheCleanAirActof1970TheCleanWaterActof1972TheResourceConser

10、vationRecoveryActof1976.Thislegislationfocusedonpunishingtheviolatusingadministrativecourtderstoachievecompliance.OntheotherhtheSuperfundlegislationnamelytheComprehensiveEnvironmentalResponseCompensationLiabilityAct(CERC

11、LA)of1980theSuperfundAmendmentsReauthizationAct(SARA)of1986madecompaniespotentiallyliablefcleaningupexistingfuturedamagetotheenvironmentwhereexistingdamagemighthavebeencausedbyapriownerofthel.Numerousotherfederalstateloc

12、alenvironmentalwkersafetylawshaveincreasedthecomplexityextensivenessofregulatycompliance.Astheresultingcostsofcomplyingwiththeselawspayingfviolationscleaningupenvironmentaldamagehaveincreasedsohasthedemfenvironmentalaudi

13、ts.Althoughfearofregulatyenfcementwastheprimaryfcespurringthedemfenvironmentalauditingitaloneisinsufficienttoexplainwhycompaniesarechoosingtogobeyondcompliance.Fexample1300companiesvoluntarilyacceptedEPAschallengetoreduc

14、edisgesof17toxicpollutantsby50percent(EPA1996a).AreptpublishedbytheInstituteofInternalAuditsResearchFoundationdefinedenvironmentalauditingas“anintegralpartofanenvironmentalmanagementsystemwherebymanagementdetermineswheth

15、ertheganization’senvironmentalcontrolsystemsareadequatetoensurecompliancewithregulatyrequirementsinternalpolicies.”Inpracticethenatureofenvironmentalauditsisdefinedimplementeddifferently.Somecpationsoutsourcethisfunction