UNIT 9.

ENVIRONMENTAL
AUDITING

Mª ANGELA JIMENEZ 1
ENVIRONMENTAL AUDITNG

• ENVIRONMENT: is described as surrounding

in which an organization´s operate,
including air, water, land, natural
resources, flora, fauna, humans and their
interrelation.

• Surrounding in this context extend from

within an organization to the global system.

Mª ANGELA JIMENEZ 2
 ENVIRONMENTAL AUDITNG

• ENVIRONMENTAL MANAGEMENT SYSTEM IS AN

ORGANIZATION´S STRUCTURE OF REPONSIBILITIES
AND POLICES, PRACTICES, PROCEDURES, PROCESSES
AND RESOURCES FOR PROTECTING THE
ENVIRONMENT AND MANAGING ENVIRONMENTAL
ISSUES.

• ENVINRONMENTAL AUDITING IS AN INTEGRAL PART

OF ON ENVIRONMENTAL MANAGEMENT SYSTEM
WHEREBY MANAGEMENT DETERMINES WHETHER THE
ORGANIZATION´S ENVIRONMENTAL CONTROL
SYSTEM ARE ADEQUATE TO ENSURE COMPLIANCE
WITH REGULATORY REQUIREMENTS AND INTERNAL
POLICIES

Mª ANGELA JIMENEZ 3
 ENVIRONMENTAL AUDITING

• PERFORMING ENVIRONMENTAL AUDITING CAN

IMPROVE:
– PERFORMANCE IDENTIFY RISKS.
– IMPROVE STAFF AND PUBLIC RELATIONS.
– ENSURE COMPLIANCE
– CONTRIBUTE TO A DEFENCE OF DUE DILIGENCE.

• TYPES OF ENVIRONMENTAL AUDITS:

– COMPLIANCE AUDITS: THEIR EXTENT DEPENDS ON

THE DEGREE OF RISK OF NONCOMPLIANCE. THEY
ARE DETAILED, SITE-SPECIFIC AUDITS OF
CURRENT OPERATIONS, PAST PRACTICES AND
PLANNED FUTUREMª ANGELA JIMENEZ 4
ENVIRONMENTAL AUDITING

• ENVIRONMENTAL MANAGEMENT SYSTEMS

AUDITS DETERMINES WHETHER SYSTEMS ARE
IN PLACE AND OPERATING PROPERLY TO
MANAGE FUTURE ENVIRONMENTAL RISK.

• TRANSACTIONAL AUDITS ASSESS THE

ENVIRONMENTAL RISK AND LIABILITIES OF
LAND OR FACILITIES PRIOR TO A PROPERTY
TRANSACTION.

Mª ANGELA JIMENEZ 5
 ENVIRONMENTAL AUDITING

• THE PHASES ARE:

– I: QUANTITATE SITE ASSESSMENTS INVOLVING A
REVIEW OF RECORDS AND SITE RECONNAISSANCE
– II: SAMPLING FOR POTENTIAL CONTAMINATION
– III: CONFORMING THE RATE AND EXTENT OF
CONTAMINANT MIGRATION AND THE COST OF
REMEDIATION

• TREATMENT, STORAGE AND DISPOSAL FACILITY

AUDITS. THE LAW MAY REQUIRE THAN HAZARDOUS
MATERIALS BE TRACKED FROM CRADLE TO GRAVE BY
MEANS OF A DOCUMENT (A MANIFEST)

Mª ANGELA JIMENEZ 6
 ENVIRONMENTAL AUDITING

• A POLLUTION PREVENTION AUDIT DETERMINES HOW

WASTE CAN BE MINIMIZED AND POLLUTION CAN BE
ELIMINATED AT THE SOURCE. THE POLLUTION
PREVENTION HIERARCH USUFUL IS:

• RECOVERY AS A UNABLE PRODUCT

• ELIMINATION AT THE SOURCE
• RECYCLING AND REUSE
• ENERGY CONSERVATION
• TREATMENT
• DISPOSAL
• RELEASE

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 ENVIRONNMENTAL AUDITING

• ENVIRONMENTAL LIABILITY ACCRUAL AUDITS.

RECOGNISING, QUANTIFIYING AND REPORTING
LIABILITIES ACRUALS MAY REQUIRE REDEFINITION OF
SUCH PARAMETERS AS “PROBABLE” “MEASURABLE”
AND “ESTIMABLE”. THE INTERNAL AUDITORS MAY BE
RESPONSIBLE FOR ASSESSING THE
REAZONABLENESS OS COST ESTIMATES FOR
ENVIRONMENTAL REMEDIATION

• PRODUCT AUDITS DETERMINE WHETHER PRODUCTS

ARE ENVIRONMENTAL FRIENDLY AND WHETHER
PRODUCT AND CHEMICAL RESTRICTIONS ARE BEING
MET. THIS PROCESS MAY RESULTS IN THE
DEVEPMENT OF FULLY RECYCLABE PRODUCTS,
CHANGES IN THE USE AND RECOVERY OF PACKAGING
MATERIALS
Mª ANGELA JIMENEZ 8
 ENVIRONMENTAL AUDITING

• THE ENVIRONMENTAL MANAGEMENT SYSTEMS (EMS)

ARE REGULATED BY THE ISO 14000.

• ISO 14000 STANDARDS ARE A FAMILY OF

STANDARDS WHICH CONSISTS OF GUIDELINES
RELATING TO MANAGEMET SYSTEMS AND RELATED
SUPPORTING STANDARDS AND TERMINOLOGY AND
SPECIFIC TOOLS, SUCH AS AUDITING.

• IMPLEMENTING AN ISO 14000 BASED EMS AND USING

OTHER TOOLS WE CAN OBTAIN:
– REDUCED COST OF WASTE MANAGEMENT
– SAVING IN COSUMPTION OF ENERGY AND
MATERIALS

Mª ANGELA JIMENEZ 9
 ENVIRONMENTAL AUDITING

• LOWER DISTRIBUTION COST

• IMPROVED CORPORATE IMAGE AMONG REGULATORS,
CUSTOMER AND THE PUBLIC
• FRAMEWORK FOR CONTINOUS IMPROVEMENT OF
YOUR ENVIRONMENTAL PERFORMANCE

• ISO 14000 STANDARDS:

– ISO 14001: EMS. SPECIFICATIONS WITH GUIDANCE
FOR USE
– ISO 14004: EMS. GENERAL GUIDELINES ON
PRINCIPLES, SYSTEMS AND SUPPORTING
TECHNIQUES

Mª ANGELA JIMENEZ 10
ENVIRONMENTAL AUDITING

– ISO 14010: EMS. GUIDELINES FOR

ENVIRONMENTAL AUDITING. GENERAL PRINCIPLES
ON ENVIRONMENTAL AUDITING
– ISO 14001: EMS GUIDELINES FOR
ENVIRONMENTAL AUDITING. AUDIT PROCEDURES.
AUDITING OF ENVIRONMENTAL MANAGEMENT
SYSTEMS
– ISO 14012: GUIDELINES FOR ENVIRONMENTAL
AUDITING. QUALIFICATION CRITERIA FOR
ENVIRONMENTALA AUDITORS.
– ISO 14040: LIFE CYCLE ASSESSMENT- PRINCIPLES
AND GUIDELINES
– ISO 14050: ENVIRONMENTAL MANAGEMENT
VOCABULARY

Mª ANGELA JIMENEZ 11
 ENVIRONMENTAL AUDITING

• INTERNATIONAL STANDARDS PROVIDES THE

GENERAL PRINCIPLES OF ENVIRONMENTAL AUDITING
THAT ARE APPLICALBE TO ALL TYPES OF
ENVIRONMENTAL AUDITS.

• ISO 14010:1996 ENVIRONMENTAL AUDIT CAN BE

DEFINED AS A SYSTEMATIC, DOCUMENTED
VERIFICATION PROCESS OF OBJECTIVELY OBTAINING
AND EVALUATING AUDIT EVIDENCE TO DETERMINE
WHETHER SPECIFIED ENVIRONMENTAL ACTIVITIES,
EVENTS, CONDITIONS, MANAGEMENT SYSTEMS OR
INFORMATION ABOUT THESE MATTERS CONFORM
WITH AUDIT CRITERIA, AND COMMUNICATING THE
RESULTS OF THIS PROCESS TO THE CLIENT.

Mª ANGELA JIMENEZ 12
 ENVIRONMENTAL AUDITING

• REQUIREMENTS FOR AN ENVIRONMENTAL AUDIT:

– THE PARTY RESPONSIBLE FOR THIS SUBJECT

MATTER SHOULD BE CLEARLY IDENTIFIED AND
DOCUMENTED.
– THERE IS SUFFICIENT AND APPROPIATE
INFORMATION ABOUT THE SUBJECT MATTER OF
THE AUDIT
– THERE ARE ADEQUATE RESOURCES TO SUPPORT
THE AUDIT PROCESS
– THERE IS ADEQUATE COOPERATION FROM THE
AUDITEE

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 ENVIRONMENTAL AUDITING

• AUDITORS SHOULD USE THE CARE, DILIGENCE, SKILL

AND JUDGEMENT EXPECTED OF ANY AUDITOR IN
SIMILAR CIRCUNSTANCES.

• THE AUDITOR SHOULD FOLLOW PROCEDURES THAT

PROVIDES FOR QUALITY ASSURANCE

• THE E.A. SHOULD BE CONDUCTED IN ACCORDANCE

WITH THESE GENERAL PRINCIPES AND ANY
GUIDELINES DEVELOPED FOR THE APPROPIATE TYPE
OF E.A. SHOULD BE CONDUCTED ACCORDING TO
DOCUMENTED AND WEE-DEFINED METHODOLOGIES
AND SYSTEMATIC PROCEDURES.

Mª ANGELA JIMENEZ 14
ENVIRONMENTAL AUDITING

• MOST PROMINENT PRINCIPLES OF

AUDITING:
– INDEPENDENCE: THE BASIS FOR THE
UNDERSTANDING AND RELIABILITY OF THE AUDIT
CONCLUSION.
– ETHICAL CONDUCT: THE FOUNDATION OF
INTEGRITY AND PROFESSIONAL STATUS.
– FAIR PRESENTATION THE REPORT.
– EVIDENCE: THE RATIONAL BASIS FOR REACHING
AUDIT CONCLUSIONS.
– DUE AUDIT CARE: REASONABLE CARE IN ALL
MATTERS AND COMPLETENESS IN THE
PRESENTATION OF THE AUDIT REPOR.
Mª ANGELA JIMENEZ 15
 ENVIRONMENTAL AUDITING

• AUDIT REPORT:
– THE IDENTIFICATION OF THE ORGANIZATION
AUDITED AND OF THE CLIENT
– THE AGREED OBJECTIVES AND SCOPE OF THE
AUDIT
– THE AGREED CRITERIA AGAINST WHICH THE AUDIT
WAS CONDUCTED
– THE PERIOD COVERED BY THE AUDIT AND THE
DATE THE AUDIT WAS CONDUCTED
– THE IDENTIFICATION OF THE AUDIT-TEAM
MEMBERS
– THE IDENTIFICATION OF THE AUDITEE
REPRESENTATIVES PARTICIPATING IN THE AUDIT

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 ENVIRONMENTAL AUDITING

• A STATEMENT OF THE CONFIDENTIAL NATURE OF THE

CONTENTS
• THE DISTRIBUTION LIST FOR THE AUDIT REPORT
• A SUMMARY OF THE AUDIT PROCESS INCLUDING ANY
OBSTACLES ENCOUNTERED
• THE AUDIT CONCLUSIONS

Mª ANGELA JIMENEZ 17
 ENVIRONMENTAL AUDITING

• AUDIT OBJECTIVES:
– TO DETERMINE CONFORMANCE OF AN AUDITEE´S
EMS WITH THE EMS AUDIT CRITERIA
– TO DETERMINE WHETHER THE AUDITEE´S HAS
BEEN PROPERLY IMPLEMENTED AND MAINTAINED
– TO IDENTIFY AREAS OF POTENCIAL IMPROVEMENT
IN THE AUDITEE´S EMS
– TO ASSESS THE ABILITY OF THE INTERNAL
MANAGEMENT REVIEW PROCESS TO ENSURE THE
CONTINUINING SUITABILITY AND EFFECTIVENESS
OF THE EMS
– TO EVALUATE THE EMS OF AN ORGANIZATION
WHERE THERE IS A DESIRE TO ESTABLIS A
CONTRACTUAL RELATIONSHIP WITH A POTENCIAL
SUPPLIERS O PARTNER
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 ENVIRONMENTAL AUDITING

• THE AUDIT PROGRAMME MAY INCLUDE AUDITS WITH

VARYING OBJECTIVES, SCOPE AND CRITERIA FOR
WHICH THE APPROPIATE RESOURCES SHOULD BE
ALLOCATED.

• FUNCTION OF THE AUDIT PROGRAME:

– ESTABLISING THE OBJECTIVES AND EXTENT OF
THE AUDIT PROGRAMME.
– ESTABLISING THE RESPONSABILITIES, RESOURSES
AND PROCEDURES
– IMPLEMENTING THE AUDIT PROGRAMME
– MONITORING AND REVIEWING THE AUDIT
PROGRAMME
– MAINTAINING RECORDS.
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ENVIRONMENTAL AUDITING

• OBJETIVES OF THE AUDIT PROGRAMME:

– MANAGEMENT PRIORITIES
– COMMERCIAL INTENTIONS
– MANAGEMENT SYSTEM REQUIREMENTS
– REGULATORY REQUIREMENTS
– SUPPLIER EVALUATION
– CUSTOMER REQUIREMENTS
– POTENTIAL RISK TO THE BUSINESS

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ENVIRONMENTAL AUDITING

• EXTENT OF THE AUDIT PROGRAMME:

– SCOPE, OBJETIVE, DURATION AND FREQUENCY OF
AUDITS TO BE CONDUCTED.
– TYPE AND SIZE OF ORGANIZATION AND BUSINESS
– THE NUMBER, STATUS, IMPORTANCE, COMPLEXITY
OF THE ACTIVITIES TO BE AUDITED.
– STANDARS, REGULATIONS, LEGISLATION,
POLICIES AND OTHER AUDIT CRITERIA.
– NEED FOR ACCREDITATIONS AND
REGISTRATION/CERTIFICATION
– THE RESULTS OF PREVIUS AUDITS OR AUDIT
PROGRAMME.

Mª ANGELA JIMENEZ 21
ENVIRONMENTAL AUDITING
– LANGUAGE, CULTURAL AND SOCIAL ISSUES.
– CONCERNS OF INTERESTED PARTIES
– SINGNIFICANT CHAGES TO ANY FUNCTIONAL
AREA.

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