The critics of Ecological Challenges
According to George Bernard Shaw "The sensible man adapts himself to the world: the irrational one stick with in trying to adapt the world to himself. Consequently, each and every progress is reliant on the unreasonable man." There are numerous issues that are of uniformly consequence as those that deal with the environment. However, the prospective insinuation of changes in environment suggests probable most important bang on the loads of human systems, unswervingly and ultimately, in particular as the globe is a clogged structure.
There is no denying the fact that in order to sustain our current standard of living, not to talk about our enormous balance of payments problems, we have to either make increased use of our natural resources, or undertake other more radical solutions. Old-fashioned solutions like recycling are also making an impact. In recent years there has been an increasing interest in the protection of the environment. In general, the term "environment" means all aspects of the surroundings of people, whether affecting them as individuals or in their social groupings. The environment can be both natural and man-made. The value of the environment can be measured using economic and social criteria. This has resulted in many conflicts in the use of the environment and will continue to be a topical issue; one to which all professionals will need to respond. In recent years there has been an increasing interest in the protection of the environment. Our historical approach to the environment is one of “win-loss”
It is interesting to note that the INTOSAI1 operational Group on Environmental Auditing was time-honored in 1992. The all-purpose objectives of the Working Group are to:
· To lend a hand Audit offices in acquiring a better considerate of specific issues implicated in the area of environmental auditing;
· To make possible exchange of information and experience in this field; and
· To circulate guidelines and other information material for use by Audit Offices
In summing up the INTOSAI structure characterization of ecological auditing is that:
· Ecological auditing is not significantly different from normal auditing as practiced by SAIs.
· Green auditing can encompass all types of audit: financial, compliance, and performance audits. With respect to performance audits, the three E’s of Economy, Effectiveness, and effectiveness can be included. (The adoption of the fourth E, that is Environment, depends very much on a SAIs mandate and its government’s environmental policy but is not critical to carrying out environmental audit).
· The perception of sustainable development can be part of the definition, only if it is part of the government policy and/or programme to be audited.
In view of the above, it is evident that, since 1996 the INTOSAI working group has been working on a strategy of forming regional working groups. This strategy is designed to achieve a number of objectives:
· To capitalize on the number of audit offices involved in the development of environmental auditing;
· To build up forums where regional problems and solutions can be specifically addressed. This is particularly important with respect to areas like Europe or Africa or South America where up to 25 or 30 audit offices may be involved; and
· To support the maximum exchange of ideas and development of environmental audit capability within SAI’s.
In order to ensure value for money that is economy, efficiency and effectiveness, environmental issues upon completeness of all financial stringency is a vital point to strengthen the proper integrity of the personnel who will be adequately involved in this phenomenon. An actually real audit perspective influences the living standard of human society and as such clear, complete, concise, correct and concrete observation can fulfill the target of such important atmosphere issues as a tentative flow.