IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE

Abstract

The transition to a green economy increases the need for effective instruments for assessing and
managing environmental risks at enterprises. A conceptual framework for improving environmental auditing methodology
based on a risk-oriented approach and digital evidence is developed. The study systematizes the economic, environmental
and social factors determining the effectiveness of environmental control, proposes an integrated risk-based audit model,
and substantiates the application of eco-efficiency and environmental audit indices for evaluating corporate environmental
responsibility. Particular attention is given to the use of MRV procedures, indicator passports, risk-materiality matrices
and digital audit modules to enhance the reliability of audit evidence and the analytical value of audit conclusions. The
proposed methodological approach contributes to more informed managerial decision-making, supports green financing
mechanisms and improves the quality of environmental reporting and sustainability assessments.