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The article "Challenges and Barriers of Corporate Environmental Auditing as a Control and This article explores the barriers and opportunities faced by organizations in Cali, Colombia, in implementing environmental audits, particularly under ISO 14001 and current national legislation. Using a mixed-methods, descriptive-exploratory approach, a structured survey was administered to 200 accounting and business administration students, supplemented by documentary and regulatory analysis. The results highlight the importance of having formalized environmental policies, corporate commitments signed by senior management, and clear procedure manuals. In response, the article proposes the Business Environmental Audit Model for Cali (MAAE-Cali), which integrates planning, training, digital evidence collection, evaluation of environmental key performance indicators (KPIs), interactive reports, and continuous improvement cycles. The article concludes that environmental auditing strengthens corporate governance, optimizes accountability, and enhances organizational sustainability.
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