Environmental audit is an emerging audit concept. Though there has been
a growing realization about the environmental problems, yet environmental
auditing has not been established as an audit regime by the SAIs in the world.
In many ways environmental audit it is still in a state of flux and development.
The nature and scope at the work can be defined in various ways; different kind
of individuals skills are involved; terms of reference for examination may differ;
approaches and techniques are still continuing to emerge; and there are
different ways of reporting the results and suggest ways for improvement.
These variations and uncertainties combined with some inherent difficulties i.e.
from subjectivity to quantification of environmental impacts, mean that
difficulties exist when trying to develop a coherent programme of environmental
audit.