Financial Control and Audit of Environmental Aspects of Production Enterprises

Abstract

The article presents the results of the development of a methodology for financial control and audit of environmental aspects of the activities of industrial enterprises. The main problems associated with the formation, removal and disposal of solid household and industrial waste are described. Brief conclusions are presented based on the results of the study of scientific literature and regulatory documentation on the stated topic. The measures taken to reduce and control the export of solid domestic and industrial waste are described. The methods of economic regulation of the activities of enterprises in the field of environmental protection are presented, the requirements for organizing the accounting of environmental payments, and the formation of statistical reporting are described. The author's method of financial control and audit of environmental aspects of the activities of industrial enterprises is presented on the example of transport organizations involved in the removal of solid domestic and industrial waste.

Object of the article: Development of scientific proposals and practical recommendations for improving accounting and auditing of environmental costs in industrial enterprises.

Objectives of the research:

• substantiation of the main directions of development of the information base of accounting environmental accounting in the management system of economic entities of industries;
• formation of a system for assessing analytical and synthetic accounting of environmental costs at industrial enterprises;
• development of proposals for drawing up a detailed list of procedures for studying the internal control system at the preliminary stage of environmental audit;

Development of recommendations for drawing up a general plan and an audit program, taking into account the environmental aspects of the activities of economic entities.