Modelo de control interno para el mejoramiento de actividades de una empresa y el cumplimiento de sus políticas internas

Abstract

This paper discusses the role of audits in complying with environmental laws, objectives, goals and internal policies of organizations, which allows benefits for both organizations and the environment. Its main purpose was to present environmental auditing from a historical point of view. Also, the types of audits and principles. Also, a review of the ISO14001 standard, relevant aspects of the standard, its progress and the environmental management system. On the other hand, the internal control and its role involving the personnel to improve the efficiency of the audits. This was carried out through a documentary research of bibliographic sources, official documents related to the subject and academic works carried out by other authors. The study has a qualitative approach since it consists of collecting and analyzing information about a specific topic in order to understand and determine its reality. Based on the methodology used, it was determined that internal control has an impact on the compliance of organizations or companies with environmental regulations, since there is an internal audit process where relevant aspects for compliance are considered and where the company's personnel take responsibility for the future of the company. Therefore, the COSO Report, an internal control model for companies, is a good reference for the correct management of the company's resources.