GENERAL OVERVIEW ABOUT ENVIRONMENTAL AUDIT: THEORY AND PRACTICE

Abstract

This article is carried out to generalize the basic knowledge of environmental auditing; and to specify the current status of environmental auditing in the world and in Vietnam. In this article, we have summarized information and data from 40 scientific publications of domestic and foreign individuals and organizations. The results have shown that environmental auditing is an environmental management tool that has been applied and implemented by many countries around the world. In Vietnam, environmental audit is gradually being implemented and need to be promoted in the coming time.