環境審計有關問題之研究

A Study of Relevant Problems for Environmental Auditing

黃冠瑜(Kuan-Yu Huang)

指導教授 ： 莊義雄

共同指導教授 ： 翁耀臨

長榮大學/管理學院/經營管理研究所/碩士(2009年)

摘要

本研究試圖在企業環境人員與會計師事務所人員間，探討環境審計認知及推行之考量因素。接著對產業與年資分類，分析不同年資及污染程度產業之間人員是否存在看法上差異。
我國於民國九十一年立法通過「環境基本法」，清楚闡明「環保」精神之重要。於未來經濟發展中，不僅需重視經濟活動更要兼顧環保，若有與環保議題相互牴觸之處，更要以環境考量為優先。在近年環保運動風氣盛行之下，許多政策及活動之推廣，都以環境為優先之衡量，環境審計因此也遂行而生。然而環境審計較具環保專業知能與更多元之認知，環境審計之推動也面臨了一定程度的挑戰。
最後經由問卷受訪者之意見整理彙整，並提出適合實行之環境審計類型。
經本研究實證結果如下：
1.在整體環境審計特性認知上兩群組並無差別。對於實施誘因方面，公司環境人員認為能夠改善企業內部環境，事務所人員則認為將對於營運績效有所幫助。另外，在推行障礙方面，事務所人員在相關法規制度與人力資源問題層面，認同度皆高於公司環境人員。
2.高、低污染產業群組之人員對於環境審計之認知未存在差異。僅高污染產業人員對於推行環境審計能提升外部形象、競爭力以及有關法規制度與人力層面障礙之問題，皆顯著高於低污染產業之人員。
3.整體來看，年資群組分析在環境審計對外資訊之認知、環境審計助於營運績效、提升外部形象以及相關人力資源問題四個因素構面產生認知或意見上之差異。
4.就受訪者回應統計，以環境法令遵循審計為最適合實行，其次為環境管理審計與環境管理系統審計兩者。
本研究分別針對審計人力問題、受查機關單位配合方面以及政策法規與配套措施提出建議。審計人力困難方面，應積極尋求相關領域專家給予協助並增強環境審計專業知能，或採取聯合審計工作小組的方式，將會計、財務、環境工程或法律專長背景之稽查者編成工作小組以互相支援、學習。對於受查單位配合方面，政府應提供實施環境審計之誘因，並加強環境會計制度之推動與普及。最後針對未來相關環境審計公報之擬訂給予建議，由已發佈之審計公報提出修正方向，如第七號「客戶聲明書」、第十號「查核工作之規劃」、第十六號「繼續經營之評估」、第二十號「專家報告之採用」、第二十五「內部稽核工作之採用」、第三十二號「內部控制之考量」與第三十九號「與受查者至理單位之溝通」等審計公報內容中加入環境審計之觀念與內容。

關鍵字

環境審計 ； 環境管理系統 ； 永續發展 ； 環境認證

並列摘要

This research discussed the perceptions and considerations in executing environmental auditing between internal auditors (the environmental auditors in companies) and external auditors (the auditors or accountants in CPA firms). Subsequently, the research analyzed differences in perspectives from subjects with different years of service and industries with different pollution level.
The legislative Yuan of Republic of China passed “Basic Environmental Law” in 2002, which expounded and emphasized the importance of environmental protection. It is paramount to not only put emphasis on future economic development, but also take environmental protection into consideration. If there were conflicts between economic development and environmental protection, environmental protection should be the top priority. Rising awareness in Environmental protection has encouraged the public to consider the wellness of our environment first when promoting campaigns and enforcing policies. Environmental auditing has then arisen as a direct product of this social movement. However, formidable challenge can be foreseen as promoting environmental auditing will require professional knowledge and skills in environmental protection.
Finally, the research concluded the most appropriate environmental auditing type based on survey responses and subject comments.
Research results are as follows：
I. There was no difference in perceptions of environmental auditing between internal and external auditors. Regarding execution advantages, internal auditors thought that environmental auditing could improve corporate governance, while external auditors considered it to be beneficial to operating performance. Notably, external auditors considered ineffective regulations and human resource mismanagement the source of execution barrier.
II. Subjects from industries with high level of pollution do not have different perceptions in environmental auditing compared to those from industries with low level of pollution. However, the former thought that environmental auditing could enhance corporate public image and competitiveness. In addition, they also considered ineffective regulations and human resource mismanagement the source of execution barrier.
III. Subjects with different years of service were found with dissimilar perspectives on four aspects as follows: the perceptions in public information, benefit to operating performance, enhancing corporate public image, and the problems of related to appropriate human resource.
IV. Based on responses given, it is fair to conclude that regulatory compliance audits was the most appropriate type to execute, then environmental management audits and environment management system audits.

In conclusion, the research proposed several suggestions regarding human resource management, cooperating with audited corporation and current laws and regulations. Regarding human resource, auditors should actively seek help from relevant experts to strengthen auditors’ environmental auditing skills. A joint auditing group which includes professionals from different areas such as, accounting, financing, environment engineering or law would allow us to support and learn from each other. Secondly, to cooperate with audited corporation, government must provide advantages and promoting environmental auditing. Finally, the study recommended that relevant organizations such as Accounting Research and Development Foundation could draft up environmental auditing standards in the future and/or modify released auditing standards. For instances, No.7”Management Representations”, No.10”Planning an Audit of Financial Statements”, No.16 ”Going Concern”, No.20 ”Using the Work of an Expert”, No.25 “Considering the Work of Internal Audit”, No.32” Risk Assessments and Internal Control” ,No.39”Communication of Audit Matters with Those Charged with Governance” and other relevant auditing standards could be connected with environmental auditing concept and content.

並列關鍵字

Environmental Auditing ； Environmental Management System ； Sustainable Development ； Environmental Assurance

參考文獻

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