Auditoria ambiental: a efetividade da auditoria ambiental de resíduos sólidos urbanos no município de Manaus – indicadores do TCE/AM: 2010 a 2014

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Universidade Federal do Amazonas

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The current legislation requires the State Audit Courts to ensure the healthy environment, so one of the mechanisms that the Amazonas State Court of Auditors - ECA/AM can be used is the Environmental Audit. The overall objective of the research is to evaluate the Environmental Audits Indicators of Municipal Solid Waste, applied by the ECA/AM in the years 2010 and 2014 in Manaus, by comparing the structural problems and environmental management identified by examination with the Master Plan indicators solid waste of Manaus and indicators of sustainability for MSW management in environmental / ecological dimension of the scientific literature to see if the audit reports fairly present the problems of environmental management of solid waste in the city of Manaus. As for the procedures it is classified as a documentary and bibliographical research. Made use of public documents published on the Internet by the ECA/AM and Environmental audit reports carried out. It identified the Environmental Audit indicators used by the ECA/AM, by reviewing the scientific literature, audit reports of the ECA/AM. The audit of the ECA found environmental risk. It found the record that the waters of the stream of Matrinxã from its entrance on the outskirts of the ACM and the groundwater in wells closest to the landfill, are compromised. Contamination of water resources surrounding the ACM are from environmental liabilities arising from the unlawful disposal of solid waste in the former "dump" for over 20 years, linked to inadequate implementation. We also found that the acceleration of the effluents of the output process of . slurry ponds because of rainwater and entrained soil from the erosion in the surrounding embankments research proved the reasonableness of audit reports when they reveal the environmental management problems of solid waste from the city of Manaus in the period 2010 and 2014.

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JORGE, Francisco Xavier. Auditoria ambiental: a efetividade da auditoria ambiental de resíduos sólidos urbanos no município de Manaus – indicadores do TCE/AM: 2010 a 2014. 2016. 91 f. Dissertação (Mestrado em Contabilidade e Controladoria) - Universidade Federal do Amazonas, Manaus, 2016.

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