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COSO - Integrated Internal Control Framework
COSO CONTROL COMPONENT: MONITORING CONTROL ACTIVITIES
COSO PRINCIPLE NO. 16 & 17
COSO CONTROL OBJECTIVE: Environmental Issues.
COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVEL

Carry out the monitoring activities on internal controls implemented in the organization as per listed below procedures and prepare an evaluation of internal controls and communicate the
deficiencies identified during the evaluation of internal controls. you can prepare an Internal Audit report for communicating the internal control deficiencies identified.

Objective:

1) Ensure that appropriate framework is prepared and implemented for managing environmental issues.
2) Ensure that proper environmental rules and regulations are adopted for protecting the organizational image against any adverse inference.
3) Ensure that all waste products are disposed of appropriately for avoiding pollution and environmental contamination.

Objective & I. C. Auditor Date Date Checked

Audit Procedures WP Ref Time Spent Remarks
Questionnaire Ref. Initials Expected Finished By:

Discuss with management and obtain

1.1 understanding of the environmental
policy and ensure its reasonableness.

Check that environmental policies for

1.2 specified business operations are
appropriately approved in accordance
with the authorization matrix.

Discuss with management and obtain

1.3 understanding of how the environmental
policy is complied off.

Verify that appropriate appropriate

1.4 measures are in place for any kind of
non-compliance of environmental policy.
 Objective & I. C. Auditor Date Date Checked
Audit Procedures WP Ref Time Spent Remarks
Questionnaire Ref. Initials Expected Finished By:

Discuss with management and identify

1.5 any non-compliance exists during the
course of review.

Ensure that any non-compliance is

1.6
promptly resolved.

Discuss with management and obtain

1.7 understanding of how all rules and
regulations in relation to environmental
are appropriately complied with.

Check that any penalties are imposed on

1.8 account of violation of environmental
rules and regulation during the course of
review.

Verify that management is reviewing and

1.9 monitoring the compliance regularly.

Obtain the environmental policy and

1.10 review the measures taken for preventing
pollution.

Verify that appropriate measures are

1.11 there for preventing pollution and
contamination of the environment.

Discuss with management and obtain

1.12 understanding of how environmental
friendliness are being assessed in
relation to the products.

Check the procedure for assessment

1.13 which is performed by management to
product manufacturing in accordance
with eco-friendly environment.
 Objective & I. C. Auditor Date Date Checked
Audit Procedures WP Ref Time Spent Remarks
Questionnaire Ref. Initials Expected Finished By:

Discuss with management and identify

1.14 how the environmental cost are
monitored and reviewed by the
management.

Verify that management are periodically

1.15 reviewed the cost associated with the
environmental.

Discuss with management and identify

1.16 that awareness programs in relation to
the environmental are there.

Verify the training programs held for

1.17
increasing the awareness of the staff.

Discuss with selected staff and ensure

1.18 their awareness and related
understanding.

Discuss with management and identify

1.19 that responsibilities in relation to the
environmental issues are appropriately
segregated.

Discuss with management and obtain

2.1 understanding of how the management
are updated in relation to the
environmental rules and regulations.

Verify the methods available for making

update in relation to the environmental
2.2 rules and regulations to the
management.
reasonableness.
 Objective & I. C. Auditor Date Date Checked
Audit Procedures WP Ref Time Spent Remarks
Questionnaire Ref. Initials Expected Finished By:

Discuss with management and identify

2.3 that audit regarding environmental issues
are conducted on regularly basis.

2.4 Review the audit reports prepared by the

relevant and experienced persons.

Check that any deficiencies reported in

2.5 the audit report are promptly resolved by
taking appropriate measures.

Discuss with management and identify

2.6 how the products having environmental
impact are assessed.

Discuss with management and obtain

2.7 understanding of any new products
prepared during the course of review.

Verify any assessment made by

2.8 management on the environmental
impact of such new product.

Check that the management assess the

2.9 measures available for mitigating the
environmental issues.

3.1 Discuss with management and obtain

understanding of how all waste products
are disposed of by the organization.

Physically visit the premises and check

3.2 the procedure for disposing off the waste
products.
 Objective & I. C. Auditor Date Date Checked
Audit Procedures WP Ref Time Spent Remarks
Questionnaire Ref. Initials Expected Finished By:
Check that all waste products are safely
3.3
disposed off.

3.4 Discuss with management and identify

how the waste products are appropriately
determined and disposed off.

Obtain the list of waste product going to

3.5 be disposed off and select a sample from
population.

Verify that selected sample of waste

3.6 product are safely disposed off by the
organization.

Discuss with management and obtain

3.7 understanding of recycling policy
available.

3.8 Obtain the copy of the recycling policy

and verify its reasonableness.

Check that recycling policy is being

3.9 followed by the management during the
course of review.

Discuss with management and identify

3.10 that management review the recycling
programs and its associated costs on
regularly basis.

Verify that the recycling costs are

3.11 properly assessed to ensure its
effectiveness.

End of Document.