A Study On The Establishment Of Environmental Performance Internal Audit Based On ISO14000 Standard

Since China join in the WTO, Internal audit has shown a risen trend in public companies , state-owned companies , foreign companies and private-owned companies. The concept of Internal audit has also changed, the range of which has extended from financial audit to information audit, environmental audit and human resource audit etc. The reason of environmental audit becoming one of the main part of Internal audit is that one of the promises of china to WTO is the improvement of environment. If Chinese companies want to be merged with the world, they must attach importance to environmental management in accordance with internationally accepted standards (ISO14000 environmental management standard) to regulate, control corporate's behavior, and incorporate environmental audit to the internal audit in light of the successful experience of developed countries. Therefore, it is necessary that the internal audit staff of Chinese company study ISO14000 standard, and introduce it into the environmental internal audit.However , the relation between ISO14000 environmental standard and environmental internal audit, especially how internal audit of environment use ISO14000 standard for reference, has not yet been conscientiously study and solve. This dissertation aimed at the solution of this issue. Firstly this dissertation analyses the structure and content of ISO 14000 standard, then analyses the relation between traditional internal audit and environmental internal audit. Next on the basis of previous analysis this dissertation discusses how environmental internal audit use ISO14000 standard for reference and constructs the framework of environmental internal audit business environment based on the ISO14000 standard. Finally this dissertation raise question and make suggestion on how Chinese company implement ISO14000 standard and constructed EMS(environmental management system) and EMS internal audit system.The new points of this dissertation lie in: (i) Systematic discusses the concept of ISO14000 standard and environmental internal audit, make a theoretical basis of the combination of the two. (ii) Try to combine the ISO14000 standard and environmental internal audit, make conclusion that the latter can be used for reference by the environmental performance internal audit of the former, this conclusion lays the foundation for making EMS internal audit. (iii) On the basis of previous exposition, this dissertation try to build EMS internal audit system based on the ISO14000 standards..