Auditoría ambiental, al Gobierno Autónomo Descentralizado Municipal de Santiago de Píllaro, provincia de Tungurahua, periodo 2014

Abstract

This research is the development of an Environmental Audit Decentralized Autonomous Municipal Government of Santiago de Pillaro province of Tungurahua, to assess the compliance with the environmental standards and laws. Regarding the methodological framework was descriptive, exploratory and quantitative, the objectives, approach, scope and development of the audit was conducted in phases, through the evaluation of internal control system based on Coso I method, environmental indicators, and revision of laws and regulations, to publicize the findings in the audit report as identified problems: lack of a plan for remediation on protected areas, lack of forms of environmental treatment involving recycling and reuse, lack of internal regulations, lack of environmental education programs for Píllareña population. It is recommended that the authorities should ensure compliance with laws and regulations, monitoring programs and projects to be complied in full, promote environmental efforts and the application will consider a continuous compliance with the laws environmental audit and environmental standards regulate their activity.