SUBSTANTSUBSTANTIATION OF THE ROLE OF ENVIRONMENTAL AUDIT IN ENSURING THE SAFETY AND SUSTAINABLE DEVELOPMENT OF THE COMPANYIATION OF THE ROLE OF ENVIRONMENTAL AUDIT IN ENSURING THE SAFETY AND SUSTAINABLE DEVELOPMENT OF THE COMPANY

The subject of this study is the justification of the need to implement environmental audit in order to ensure the safety and sustainable development of the company. The article demonstrated the role of environmental audit in ensuring environmental safety, considers the objectives of environmental audit, and presents the main types and types of audit. It is proposed to create a mechanism providing for the study and thorough analysis of emerging threats and risks, followed by the establishment of indicators for assessing the level of environmental safety. Based on the analysis of the company's internal control system, taking into account the identification and assessment of risks, a methodology for conducting an environmental audit has been developed, taking into account a risk-oriented approach, and criteria for assessing the effectiveness of implementation in the company are proposed. The methodology of environmental audit, in fact, is a set of methods, techniques and actions, which allow the auditor to assess the environmental condition of the enterprise's production system and its individual structures, to assess the effectiveness of the current environmental safety system in order to reduce relevant risks.