EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 131 Studies and other articles Life shows the need to take urgent measures to address the most acute environmental problems. Failure to take decisions today leads to much greater economic losses and irreversible deterioration of the living environment of millions of people. The complexity of modern environmental problems necessitates an audit approach to scientific investigation for the following reasons: Firstly, in such conditions ensures a high level of use of system approach in assessing the environmental problems, which is extremely important, as is to be considered a whole range of issues, including financial, economic and legal aspects are no less important than chemical, biological, and other factors. When conducting an audit, there is a need to attract real specialists in accordance with the specifics of the industry being audited. Secondly, in the audit approach, priority is given to the criteria of independence and objectivity in conducting research and forming judgments, conclusions and conclusions. Thirdly, the auditor, being an analyst and auditor, inevitably acquires the skills of a practical psychologist and a social diplomat. These qualities seem to be necessary for effective participation in solving modern environmental issues. At the same time, the object of environmental audit is the existing, under construction, and liquidated enterprises and organizations whose activities have or may have an impact on the environment. Meanwhile, the perceptibility of environmental damage causes the need for legal liability of enterprises. As a rule, this leads to additional financial costs and losses, as businesses begin to pay for the damage caused. One of the proposals that give stability to economic systems can be environmental insurance, risk quotas, i.e., the introduction of paid quotas similar to the payment for harmful emissions, which is one of the environmental levers of the state for environmental protection. It is important that the customers of the environmental audit can be interested individuals and (or) legal entities, insurance organizations, investors, and necessary government agencies. The result of conducting an environmental audit, in the end, is primarily financial savings due to more rational management of natural resources and compliance with the requirements of environmental requirements. Often, an eco-audit can facilitate the adoption of special new regulations and serve as a basis for establishing new legal conditions for a particular object or type of activity. In this case, the instruments of state regulation with the implementation of targeted audit activities are considered as a mechanism for ensuring the established standards and environmental standards. Their use should be aimed at greater differentiation of regulatory requirements for environmental protection imposed on different economic entities and ensuring the application of regulatory requirements at the lowest cost. A well-known fiscal policy, the main goal of which is the fair redistribution of the gross domestic product in favor of the sustainable development of society, at the same time, can solve pressing issues of environmental protection and nature. The role of the state, in this case, is to regulate the mechanisms and decision-making in which the redistribution of national income leads to the revival of production processes and the preservation of the environment. Thus, the environmental audit is transformed from a routine procedure for verifying compliance with the law into an economic and legal tool for stimulating environmental activities and making recommendations. The application of a systematic audit approach can provide an effective search for optimal solutions to complex environmental problems at different levels-from servicing a specific enterprise to conducting regional studies and participating in the development of national and regional environmental policies at interstate levels.

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