Auditoría ambiental, al Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

In the present study, an environmental auditing process was developed at the Gobierno Autónomo Descentralizado Municipal del cantón de Riobamba, province of Chimborazo, period 2019, with the aim to evaluate the compliance of environmental protection regulations and the sustainable management of natural resources, in order to elaborate a reliable report that contributes to decision-making and corrective actions. The methodology applied goes as follow: a descriptive research, a non-experimental research, deductive and inductive methods, an interview, a survey, the observation, an interview guide and questionnaires. In addition, the total number of employees in the Environmental Management Department was taken into account as the sample population and due to the number of employees, the sample formula was applied. Among the results of the environmental auditing process, the following findings were evidenced: the environmental audits are not carried out on a regular basis, the absence of a solid waste processing plant, a lack of training about environmental issues, inadequate classification of solid waste, and the absence of garbage trucks. According to the results obtained from the surveys and the COSO I method, the environmental auditing process is supported and it is recommended to correct these deficiencies which are based on the final environmental audit report.