Progress in environmental policies and environmental management of companies in the private sector have allowed for the articulation conservation strategies and utilization of natural and environmental resources as a sustainable development paradigm against the impact of climate change. Inclusive advances of legal development from the constitutional text to environmental administrative matters for its protection where environmental rights and citizen participation are included since their recognition in international summits. In this investigation an analysis is carried out along with characterization of environmental auditing among the instruments of the market within the stimulation/reward formula associated with environmental public control executed by the Superior Audit Body as of its genesis, definition, development and evolution since XX and XXI centuries regarding environmental problems.