Study On Application Of Internal Environmental Auditing

Nowadays economy and science technology developed rapidly, however, the environmental problems are getting more and more serious. The increasing environmental pollution proposed companies to pay more attention to their environmental management and the internal sustainable development. At the same time, as the internal audit has shown a risen trend in enterprises in recent years, the enterprise’s internal environmental audit as an important constituent of the environmental audit and internal audit should also fulfill itself, monitor the environment activities for enterprises. Therefore, to integrate environmental audit into internal audit is an important way to realize the sustainable development of enterprises.This paper selects the pharmaceutical industry, which is the one of the heavy pollution industry as the object, then begins with the development of environmental audit, on the basis of the environmental audit and internal environmental audit’s concepts, reviews the researches of the internal environmental audit, associates with the characteristics of the pharmaceutical companies in our country and the situation of the internal environmental audit in pharmaceutical companies to discuss pharmaceutical companies’internal environmental audit.The main research content is divided into seven parts:the first chapter introduces the research background, research significance and the main content of this paper. The second chapter defines the concepts of environmental audit, introduces the related researches of domestic and foreign institutions, scholars, compare the present situation at home and abroad, in order to discuss the internal environmental audit deeply. The third chapter introduces the current situation of pharmaceutical companies’internal environmental audit and analyses its problems. The fourth chapter discusses the process of internal environmental audit in enterprise from the actual operation level. The fifth chapter uses the elementary theory and the actual situation of pharmaceutical companies to build the evaluation index system of enterprises’ internal environmental audit, then points out the advantages and disadvantages of the index. The sixth chapter introduces a topical case and shows the inspiration of it. The seventh chapter summarizes this paper, points out the deficiencies of this paper and the problems to be further studied. The major method of this paper is standardized research, supplemented by case analysis, including the method of comparative analysis and factor analysis.The innovation of this paper lies in:try to discuss the internal environmental audit, including environmental audit scope, subject, object, objective, content and procedure and establish the evaluation index system of pharmaceutical companies. The insufficiency is that the process and the evaluation index system remains to be improved and verified.