Abstract:
This paper seeks to examine environmental auditing as a means to improving
environmental management in Kenya. This type of auditing is distinct from
environmental accounting, and auditing procedures used by government agencies. A
wide range of internal environmental auditing practices have been adopted from
verifying company compliance with regulatory standards, to total assessment of how
"green" a company is. The study sought to establish the effect of environmental audit
quality, on risks of human exposure to environmental problems. The research
method used consisted of studying reviewing relevant literature and documentations
in the field. Results revealed three important observations; nearly all companies that
have carried out environmental audits intend to continue the practice in the future,
that Kenyan companies have a more reactive approach to environmental auditing
than foreign owned companies and that accounting profession is only slightly
involved in environmental audit due to the fact that this type of audit is an activity
that is not mandatory. Environmental auditing uniqueness appears to rise from the
breadth of subjects covered in the process, the range of measurements and different
types of data collected as well as skills required to undertake an environmental audit,
rather than the techniques employed. It was observed that while companies subscribe
to the policy of being environmentally friendly, only few engage in environmental
audits.
