Environmental accounting's internal audit program in ACINOX enterprise of Las Tunas

Abstract

An internal audit program for environmental accounting was design in the ACINOX enterprise -a stainless steel enterprise- of Las Tunas, Cuba where were incorporated both environmental management system and accounting in order to assess the environmental accounting performance in the organization's decision-making process. It was applied a system of indicators which evaluates the environmental accounting performance in the management of selected variables and supports the monitoring system developed in the enterprise. The program contributes elements for the design, implementation and development of procedure and programs directed to practical executions of environmental audits in enterprises.