ENVIRONMENTAL AUDITING

1
 Lecture Outline

1. Defining Environmental Auditing and Types of Audits

2. Planning an environmental audit

3. Conducting an environmental audit

4. Pre-audit activities

5. On-site audit activities

6. Post-audit activities

7. Following up an environmental audit

2
Defining
Environmental Audit
• Assessing compliance with
relevant statutory and internal
requirements
Environmental auditing is a
systematic, documented,
periodic and objective • Facilitating management
process in assessing an control of environmental
organization’s activities practices
and services in relation to:
• Promoting good
environmental management
Defining Environmental
 Maintaining credibility with
Audit – cont’d the public

 Raising staff awareness and

enforcing commitment to
• Environmental auditing departmental environmental
is a systematic, policy
documented, periodic
and objective process in
 Exploring improvement
assessing an opportunities
organization’s activities
and services in relation
to:  Establishing the performance
baseline for developing an
Environmental Management
System (EMS)
 Types of Environmental Audits

There are 3 main types of Environmental Audits:

1. Environmental compliance audits

2. Environmental management audits to verify whether an

organization meets its stated objectives

3. Functional environmental audits such as for water and

electricity and

4. Risk audit – area of vulnerability & specific hazards at site

and plant level
 Conducting an Environmental Audit

Commitment Define Audit Scope and

Audit Site(s)

• Obtain commitment at To include:

the CEO level • Audit site and boundary
• Communicate • Audit objective(s)
commitment to personnel • Areas of audit
at all levels
 Audit Objectives

• Verification of legislative and regulatory compliance (e.g. air

quality, ozone layer protection, noise, water quality, waste
management, dangerous goods storage, EIA etc.)

• Assessment of internal policy and procedural conformance

• Establishment of status of current practice

• Identification of improvement opportunities

 Areas of Audit

• Material management, savings and alternatives

• Energy management and savings

• Water management and economy of use

• Waste generation, management and disposal

• Noise reduction, evaluation and control (internal and

external)
 Areas of Audit Cont’d

• Air emissions and indoor air quality

• Environmental emergency prevention and

preparedness

• Transportation and traveling practices

• Staff awareness, participation and training in

environmental issues

• Environmental information publicity

 Areas of Audit Cont’d

• Public enquiry and complaints response

• Environmental management system, suitability and performance

 Team is responsible for:
• Overseeing the audit process

Assembling an Audit • Appointing an audit team

Management leader to be in charge of the
audit
Committee (AMC) –
Usually done facility
management • Securing the necessary
resources and funding

• Reviewing the audit report

• Reporting to the organization’s

management
 • Appoint audit team members

• Assess requirement for external

Role of AMC & Team assistance to ensure thoroughness
and objectivity of audit
Leader

• Secure financial resources if

external assistance is required

• Confirm availability of audit team

members
 At each site, a facilitator(s) is/are
Site Facilitators selected to provide local support to
the audit team in gathering the
necessary information and
assistance during the Audit
 There are three phases of an
Environmental Audit:

Conducting an 1. Pre-audit phase

Environmental Audit

2. On-site audit phase

3. Post-audit phase
 Objectives

Pre-Audit phase 1. To develop an audit plan for the

on-site activities
activities
2. To make the necessary
preparation and arrangements
for the on-site audit
3. Actions to be taken are
described in following slides:
 The audit plan should address:
1. Where: audit site & boundary with
overview
2. What: scope & objectives
Action 1:
3. How: site personnel interview, site
inspection, audit
Develop an Audit Plan 4. Protocols; site logistics and
administrative arrangement
5. Who: audit team and site
facilitation arrangement
6. When: audit schedule and
milestones
7. The audit team is subsequently to:
a) Seek agreement from the AMC on
audit plan
b) Establish the reporting structure
 1. Overall environmental management

2. Procurement policy

Action 2: 3. Energy management

Prepare Pre-Audit 4. Materials management

Questionnaire on:
5. Water and wastewater management

6. Waste management

7. Noise monitoring and control

8. Air quality monitoring and control

9. Emergency response procedures

 1. Transportation and traveling

2. Staff awareness and training

Action 2 Cont’d
3. Publicity of environmental
Prepare Pre-Audit information
Questionnaire on:
4. Response to public enquiries and
complaints

5. CPP & impacts

The questionnaire and checklists are

to be forwarded to the relevant Site
personnel for completion
 To gain familiarity with audit site
through review of:

Action 3: 1. Site layout plan(s)

Review background 2. Site history, use and activities

information
3. Blue prints/as built drawings

4. Organizational structure at audit

site(s)

5. Internal environmental policies,

procedures and guidelines
 To gain appreciation of site activities
and operational practices on site
through review of:

Action 4: 1. Operational activities and process

descriptions

Review operational
2. Management system policies,
information procedures and program
documentation

3. Relevant records (compliance,

monitoring, training, maintenance,
calibration etc.)

4. Other relevant information

pertaining to environmental
management practices
 To arrange with the site facilitator(s) for
an initial visit during normal operation
of audit site to:

Action 5: 1. Meet with officer-in-charge to

explain purpose of audit
Conduct Initial Site Visit 2. Assess whether background
information gathered is up-to date
and accurate
3. Follow-up on the list of preliminary
audit impressions
4. Identify and request additional site
information as necessary
5. Confirm thoroughness of audit
scope
6. Establish adequacy of resources for
audit
 To develop a series of step-by-step
questions and evaluation criteria to
assess:

Action 6: 1. Compliance with pertinent legislative

and regulatory requirements

Develop On-Site 2. Conformance with internal

Questionnaire and environmental policies
Audit Protocols
3. Procedures and guidelines

4. Status of current environmental

practices

5. Staff awareness of internal

environmental policies

6. Procedures and guidelines

 All documents and arrangements
should be updated or revised to
reflect current knowledge and
Action 7: conditions. Key points to review
include:

Review Audit Plan and 1. Audit scope

Arrange Logistics
2. Audit schedule

3. Audit protocols

4. Allocated resources
 1. Audit plan

2. Package of background
Output of the Pre-Audit information
Phase
3. Completed operational
information questionnaire and
audit checklists

4. On-site questionnaire and audit

protocols
 The on-site audit objectives should
reflect those of the environmental
audit, which are:

1. Verification of legislative and

On-site Audit Activities regulatory compliance

2. Assessment of internal policy and

procedural conformance

3. Establishment of current practice

status

4. Identification of improvement
opportunities
 Conduct on-site audit opening
meeting with Office Manager and site
personnel to:

1. Opening Meeting 1. Introduce audit team members

2. Present audit scope and objectives

3. Outline the audit approach and

methodology

4. Address questions or concerns of

site personnel

5. Rally staff support and assistance

 Audit team members to undertake a
review of relevant documents such as:

2. Document Review 1. Management policy

2. Management system
documentation
3. Operational procedures
4. Records (utility, inventory,
monitoring, calibration,
transportation, training etc.)
5. Previous audit reports
6. Green management team
meeting minutes
7. Green suggestions
 In particular, to evaluate whether the
records are:
2. Document Review
Cont’d 1. Current
2. Properly completed
3. Signed and dated
4. Consistent
5. Meet relevant requirements
 Conduct detailed site inspections with
aid of on-site audit protocols to look
for evidence on:
3. Detailed Site
Inspection 1. Compliance with legislative and
regulatory requirements
2. Conformance with internal policies,
procedures and guidelines
3. Status of operational practice
4. Staff participation in management
system Implementation
 To obtain information on:

4. Staff Interview 1. Actual practices (current and past)

2. Compliance with/or deviation from
statutory and departmental
requirements
3. Awareness of requirements and
expectations
4. Ideas to *** do it better***
5. Comments and suggestions
 Ensure adequacy of audit evidence at
the conclusion of on-site audit by:
1. Reviewing information gathered

5. Review Audit 2. Collecting additional information as

needed
Evidence
3. Substantiating audit findings

4. Summarizing and documenting all

findings and observations

5. Identifying issues requiring immediate

attention/mitigation

6. Noting outstanding issues requiring

follow-up

7. Preparing debriefing material for the

closing meeting
 The closing meeting provides an
opportunity at the conclusion of on-
site audit to:

1. Debrief the senior site

6. Closing Meeting management
2. Summarize the audit activities and
findings
3. Highlight system strengths and
weaknesses
4. Discuss preliminary findings and
recommended corrective actions
5. Bring up findings requiring
immediate attention
6. Clarify any outstanding issues
7. Address staff questions or concerns
8. Agree on reporting schedule and
chain of communication
 1. Documented audit findings and
supporting evidence

Output 2. Basis for evaluating conformance

status in relation to statutory and
internal requirements

3. Basis for assessing performance

status and improvement
recommendations
 Objectives

Post-Audit Activities
1. To produce an audit report with
audit findings and
recommendations

2. To contribute towards formulation of

an action plan for continual
performance improvement
 Information to be organized should
include:
1- Collate Information
and Follow-Up 1. Completed pre-audit questionnaire,
operational document checklists
Outstanding Issues
2. Completed on-site survey
questionnaires, on-site audit
protocols
3. All relevant correspondence,
memoranda, reports, diagrams and
drawings
4. Copies of records, photographs,
and other information collected
during the site visit
5. Detailed inspection and interview
notes and summaries
 The audit report should include:

1. An executive summary

2. Introduction and background to the

2 - Prepare the Audit audit
Report
3. Audit scope and objectives

4. Description of audit approach and

methodology

5. Summary of audit findings and

recommendations
 In particular, the findings summary should
comprise the followings:

1. Status of compliance with

environmental legislative requirements
2. Status of conformity with internal
2 - Prepare the Audit environmental policies, procedures and
guidelines
Report Cont’d
3. Status of good environmental practices
implementation
4. Level of staff awareness of operational
issues relating to environmental
performance
5. Overall status of environmental
performance
6. Recommendations for environmental
performance improvement
 Include the following parties on the
circulation list:
1. The audit management committee

2. Senior audit site management

3 - Circulate Draft
Audit Report For
3. Site facilitator(s)
Comments
4. Site personnel with responsibilities for
implementing the major
recommendations

5. Other parties included on the agreed

circulation list
 Final audit report addressing:

1. Environmental legislation compliance

status

4 - Final Reporting 2. Departmental environmental policies,

procedures and guide lines conformity
status

3. Status of current environmental

performance

4. Recommendations for performance

improvement
 Upon endorsement of the Audit Report,
an Action Plan with the appropriate
targets and objectives for
environmental improvement may be
developed in consultation with audit
5 - Develop Action Plan site senior management:
An action plan should cover:
1. Action objectives
2. Specific actions required
3. Responsible party(ies)
4. Budget allotted; and
5. Implementation program
Implement Action Plan Responsible party(ies) to undertake
actions according to the allotted
budget, and the agreed timescale for
completion
 To monitor progress of action plan
implementation, a status report should
be carried out and should include
information on:
Checking and
Monitoring 1. Progress of action(s) undertaken
2. Problem(s) encountered when
action(s) taken
3. Proposed solution(s) and revised
timescale for completion
 Review the action plan upon
completion of action plan
implementation.
Key points to review include:

1. Review results of action plan

implementation

Review Action Plan 2. Establish levels of performance

improvement achieved

3. Address possible need for changes

to green management policy,
objective(s) and procedure(s)

4. Next audit scope and schedule

 1. Action plan

2. Status report for implementation

Output 3. Scope and schedule of next audit