Monitoreo y auditoría ambiental en el contexto del riesgo

• Calderón Noboa, Juan Enrique ^[1] ; Calderon Pazmiño, Michelle Alexandra ^[2]
  1. [1] Universidad Central del Ecuador

     Universidad Central del Ecuador

     Quito, Ecuador

     
  2. [2] Asesor Independiente
• Localización: Revista Publicando, ISSN-e 1390-9304, Vol. 4, Nº. 12, 2, 2017, págs. 365-374
• Idioma: español
• Enlaces
  • Texto completo
• Resumen

  • El monitoreo y la auditoría se consideran actividades esenciales para el control y el seguimiento de los procesos, que contribuyen a mejorar y alertar el desempeño en las organizaciones; y, juega un papel clave en la prevención o la reducción del daño ambiental. Sin embargo, no es raro encontrarlos confundidos entre sí en la literatura académica. Este documento presenta una revisión bibliográfica detallada y desarrollada mediante el empleo de la base de datos Scopus y las herramientas bibliometicas que este brinda a sus suscriptores. Los trabajos teóricos y de revisión se analizan con el fin de aclarar los conceptos y características del monitoreo y la auditoría ambiental; y, sugerir maneras que puedan superar esta discrepancia. Se encontró que las confusiones provenían de consideraciones de: similitudes, jerarquía, solapamientos, alcance y cuestiones de riesgo. Se descubrió que el desarrollo de la contabilidad ambiental y la auditoría ambiental a lo largo del tiempo ha conducido a una comprensión flexible de las prácticas de seguimiento y al desconocimiento de la gestión adaptativa, tal como se entendía originalmente en el campo de la evaluación del impacto ambiental. 

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