Resumen

ALANA CASTILLO, Tania Patricia; MORAN MOLINA, Germán Gracián  y  SANMARTIN RAMON, Gladis Sara. ENVIRONMENTAL AUDIT IN MSMEs AS A TOOL FOR INTERNAL CONTROL IN BUSINESS MANAGEMENT. Universidad y Sociedad [online]. 2017, vol.9, n.1, pp.143-147. ISSN 2218-3620.

The need for an environmental management approach is accepted in the business world as a necessary and vital issue for environmental protection. The objective of this work is to propose a model of internal control to the MIPYMES companies to guarantee the environmental management. An observational descriptive study is developed to different types of models with the purpose of proposing a contextual one to the MSMEs of the province of El Oro. Theoretical methods have been used, such as logical and synthetic analytical and empirical analysis of documents. The fundamental results show that elements such as: compliance with environmental legislation, efficiency and effectiveness of operations and the reliability of the financial statements should not be excluded from the proposed model. This study is concluded with a model which guarantees environmental management in MIPYMES in the province El Oro

Palabras clave : Environmental audit; internal control; business management.

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