| Exhibit 2: ISO 14000 and
Environmental Resources |
| Online |
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- Subscription-based service
maintained by the nonprofit Global Environment and
Technology Foundation: www.iso14000.net
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- International Auditor and
Training Certification Association (IATCA): www.iatca.com.
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- International Quality of Environmental
Services, LLC (IQuES): www.iques.com.
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- Environmental management systems and
forest management auditing services:
www.pwcglobal.com.
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Publications |
- Rezaee, Z. and R. Elam, "Emerging
ISO 14000 Environmental Standards: A Step-by-Step
Implementation Guide." Managerial
Auditing Journal, 2000, vol.15, no. 1/2:
pp. 60 to 67.
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- Picard, R. R., "Environmental
Management: What's Auditing Got To Do With
It?" Internet Auditor, June
1998: pp. 32 to 36.
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- Stee, R., and G. Rabae,
"ISO 14000: The Groundwork for Environmental
Management." (Perry Johnson, Inc.,
Southfield, Michigan, 1995).
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- Stenzel, P. L., "Can
the ISO 14000 Series Environmental Management
Standards Provide a Viable Alternative to
Government Regulation?" American
Business Law Journal (Winter 2000, Vol.
37, i2): pp. 237 to 259.
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- Murray, P.C.,
"Inching Toward Environmental Regulatory
Reform...ISO 14000: Much Ado About Nothing Over
Reinvention Tool?" American Business
Law Journal (Fall 1999, Vol. 37, i1): pp.
35 to47.
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- Rezaee, Z., and J. Szendi, "An
Examination of the Relevance of ISO 14000
Environmental Standards: A Survey of U.S.
Corporations." Advances in
Environmental Accounting and Management
(Vol. 1, 2000): pp. 59 to 77.
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| Pronouncements |
- COSO (1992). "Internal
Control-Integrated Framework" Committee of
Sponsoring Organizations of the Treadway
Commission.
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- Auditing Standards Board (1996).
"Environmental Issues Task Force: Auditing
Environmental Remediation Liabilities."
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- AICPA
(1995). Statement on Standards for Attestation
Engagements (SSAE) no. 3, Compliance
Attestation.
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- AICPA (1996). Statement of
Position 96-X: Environmental Remediation
Liabilities.
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