Foreign Experience of the State Environmental Audit

Abstract

This article examines the specifics of conducting state environmental audits in different countries, the
state environmental audit is considered here as a tool for protecting the environment and increasing the efficiency of
the use of natural resources. Тhe history of the environmental audit as an integral part of the state audit is described,
the prerequisites for the development of state environmental audit in developed countries as one of the types of
environmental audit are considered, the relevance and popularity of state environmental audit in developed countries
is proved, types, objects, subjects of state environmental audit , and also describes in detail the goals and objectives
pursued in the process of conducting state environmental audits abroad. In the article, it is also possible to see the
levels of environmental audit, as well as the reasons for the underdevelopment of the state environmental audit in the
Republic of Kazakhstan, describe the application of the system auditing approach, which in the future can effectively
search for optimal solutions to complex environmental problems at different levels.