Apoyo a la realización de auditorías ambientales en el marco y desarrollo del Plan General de Auditorías PGA-2020 de la Contraloría Municipal de Bucaramanga

Abstract

This work is the result of a professional practice performed in the Personería Municipal de Bucaramanga in 2020. This work seeks to show the audit process that is performed to some public companies in the city of Bucaramanga and the importance of auditing in companies. In this sense, the general objective seeks to show the accompaniment to the environmental auditing processes in the entities subject to control of the Fiscal and Environmental Surveillance office of the Personería Municipal de Bucaramanga. For this, the methodology set out in the Resolution 000086 of 2017 was used, which consists of three phases: 1) In the planning phase, the assignment memoranda were prepared and the work plan was made. 2) In the execution phase, evidence was obtained, observations were determined and field work was performed. 3) In the reporting phase, the audit report and the improvement plan were prepared and approved and the transfer of findings to the competent entities was made. In this way, the audited entities were able to identify shortcomings in their environmental management and, as a result, adequately manage the environmental problems generated by their activities.