90
A. Aich and S. K. Ghosh
MSW Management Control System
General
Auditing
Performance
Auditing
Auditing
Planning &
Developme
Maintenance
Citizen’s
Charter
M
I
S
Financial
Auditing
Note: Dotted line indicates Feedback
Compliance
/Environ
mental
Auditing
Operations
Fig. 1 Relationship of municipal solid waste management control system
of MSW management control system with various activity centers, as defined by the
author, in this study, is given in Fig. 1.
6 Development of Framework for Auditing of Municipal
Solid Waste Management System
Auditing of SWM system can be defined as a management tool comprising a
systematic, well documented, periodic, and objective evaluation of how well the
management systems are performing with the aim of helping to safeguard the
environment. It is a formal-structured process for measurement, identification,
characterization, and quantification of the amounts of waste generated. It would
identify the waste composition and current waste processing and disposal practices
by collecting baseline data. Waste auditing involves collection of data from past
records and analyzes them to draw conclusions about the performance and efficiency
of the project with investigative and suggestive attitude:
Investigative
Suggestive
Verify compliance
Review management systems
Assess environmental performance
Identify liabilities
Review implementation of policies
Identify strengths and weaknesses
Promote environmental awareness
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