This paper of descriptive-reflexive type, revises the Colombian norm, counts on the matters of environmental audit like functional attributions of the fiscal revisoria. International Financial Reporting and Assurance Standards and other environmental scopes are used around the argumentation of some numerals of article 207 of the commercial code, discarding the customary interpretation on these functions. The aim is to shed light on the environmental commission of the Statutory Auditor, the evaluation of environmental costs enshrined in the Constitution of Colombia, as well as to review the active environmental issues, estimated liabilities, deterioration, surplus value and waste, summarized in tables that indicate the implications environmental standards against the responsibilities of the position. It is concluded that the report of the Fiscal Auditor must contain statements on environmental auditing, the controversial issue, responsibilities, profuse and dispersions, which has been assigned, over the years, which should correct the risk of environmental disclosures in financial management and write in their reports the status of the environmental situation, in particular, verify and report through the notes to the financial statements, how accounting practices are presented, their recognition and impact.