THE MODERN COMPANY, MANAGEMENT AND ENVIRONMENTAL AUDITING

The Management Audit is defined as the review and appraisal of the management of a body, agency, entity, program, project, process or activity, to establish the degree of economy, efficiency, effectiveness, quality and impact of their performance in planning, control and use of resources and the conservation and environmental prevention and monitoring compliance with the provisions that apply. The overall objective of this research is to propose a working guide for assessing their management from their characteristics. For the design and manufacture of the guide used techniques: evaluation, exploration,. We applied the tools of work and it was designed to assess the degree of economy, efficiency and effectiveness in environmental management and thereby reach conclusions that led to issuing a series of recommendations for corrective and preventive action to ensure continuous improvement of its sustainable management system.