ҚАЗАҚСТАН РЕСПУБЛИКАСЫНДА ЭКОЛОГИЯЛЫҚ АУДИТТІ ДАМЫТУ

The features of the formation of environmental auditing in Kazakhstan and in international practice are considered. In recent years, taking into account international experience, the initiative activities of enterprises aimed at solving the problems of minimizing the negative impact on the environment, which has received the name of an environmental audit, gain special significance. Its role in the economy of Kazakhstan and assisting enterprises in formulation of environmental policies, programs on the implementation of measures in the field of environmental protection is presented. The problems that auditors face in assessing the environmental activities of business entities are identified. Its main advantage is the possibility of strengthening the management of environmental protection without additional financial investments. It was proposed to increase the interest of enterprises in conducting environmental audits. The content of the environmental audit as a system of multi-faceted expert assessment of a territorial entity is revealed, which includes, in addition to checking compliance with environmental requirements and standards, the mandatory consideration of the following parameters: the effectiveness of environmental regulation authorities; the state and extent of the environmental management system of the territory; availability of a unified system of its environmental, statistical and financial reporting; the effectiveness of the use of financial flows in the field of environmental management and environmental protection of a territorial entity.

экологиялық аудит, аудиторлар, қоршаған орта, табиғатты пайдалану, эко- логиялық саясат, қаржы ағындары, құқықтық және нормативтік база, экологический аудит, аудиторы, окружающая среда, природопользова- ние, экологическая политика, финансовые потоки, правовая и нормативная база, environmental audit, auditors, environment, environmental management, environmental policy, financial flows, legal and regulatory framework

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