engleski

Internal audit and evironmental hotel managemnet requirements

Environmental management system is an important part of hotel management system which allows the development, implementation and maintenance of environmental policy. Internal audit, as an independent, objective and consulting oriented activity is designed to add value and improve hotel operations. It helps to accomplish hotel objectives by bringing systematic and disciplined approach and improves the effectiveness of management and control. Hotel management requires information provided by environmental auditing, about systematic, periodic, documented and objective verification of processes connected with protecting and improving hotel environment. Environmental auditing has to be based on the principles of Environmental Management and Audit Scheme (EMAS), which is drawn up and ratified by the hotel executive management. Environmental audit includes the process of setting standards and monitoring of their application. The main task of internal environmental hotel audit is continuous improvement of environmental performance, protection and improvement of the environment and has to be supported by the entire hotel personnel. The research of the paper will be focused on the role of internal audit in recognizing and measuring hotel environmental costs.

hotel management; environmental management; EMAS; internal audit; environmental costs

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