Unit 9. Environmental Auditing-kos

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 IMPROVE: – – – –

ENVIRONMENTAL

AUDITING

CAN

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 FUTURE Mª 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 Mª ANGELA JIMENEZ

7

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 MATERIALS Mª ANGELA JIMENEZ

AND 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

Mª ANGELA JIMENEZ

13

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 AUDITING:

PRINCIPLES

OF

– 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 Mª ANGELA JIMENEZ

16

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 Mª ANGELA JIMENEZ

18

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 Mª ANGELA JIMENEZ 19 – MAINTAINING RECORDS.

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

Mª ANGELA JIMENEZ

20

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.

Mª ANGELA JIMENEZ

22