Monitoreo y auditorí­a ambiental en el contexto del riesgo | Revista Publicando
Monitoreo y auditorí­a ambiental en el contexto del riesgo
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Calderón Noboa, J. E., & Calderon Pazmiño, M. A. (2017). Monitoreo y auditorí­a ambiental en el contexto del riesgo. Revista Publicando, 4(12 (2), 365-374. Recuperado a partir de https://revistapublicando.org/revista/index.php/crv/article/view/703

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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