La Auditoría ambiental y cierre técnico de botaderos para su reconversión a rellenos sanitarios

Authors

  • Evelyn Antonia Hilaquita Choqueticlla Universidad Pública de El Alto

Keywords:

auditoría ambiental, botaderos, cierre técnico, rellenos sanitarios, gestión de residuos, cumplimiento normativo

Abstract

The study aimed to establish the relationship between environmental auditing and the technical closure of dumps, as well as their conversion into sanitary landfills in municipalities of the department of La Paz, Bolivia. The research was conducted under a quantitative, documentary, non-experimental approach with a descriptive-correlational design. The population consisted of municipalities in the department of La Paz with available information on solid waste management, and a sample of 21 municipalities was selected through documentary convenience sampling. Data collection was carried out using a documentary analysis matrix, developed from current regulations, technical reports, solid waste studies, and institutional documents, and validated through expert judgment. The results show that, despite the regulatory framework establishing the technical closure, remediation, and possible rehabilitation of dumps, some disposal sites continue to operate as open dumps or show limited progress in their conversion. Likewise, environmental auditing was identified as a technical mechanism for evaluation, control, and monitoring capable of revealing noncompliance, environmental risks, and institutional gaps in solid waste management. It is concluded that there is a relevant relationship between environmental auditing and the processes of technical closure and conversion of dumps into sanitary landfills, supporting its usefulness as an instrument to strengthen regulatory compliance and improve municipal environmental management in the department of La Paz.

References

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Published

2026-06-30

How to Cite

Hilaquita Choqueticlla, E. A. (2026). La Auditoría ambiental y cierre técnico de botaderos para su reconversión a rellenos sanitarios. Revista Científica Y Tecnológica AUDICONT, 2(1), 140–153. Retrieved from https://revista.instituto-contaduria.com/index.php/OJS/article/view/52

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