Qwertyuiopasdfghjklzxcvbnmqwe

rtyuiopasdfghjklzxcvbnmqwertyui
opasdfghjklzxcvbnmqwertyu

ENVIRONMENTAL
MANAGEMENT

ENVIRONMENTAL AUDITING

BY

GROUP 7

iopasdfghjklzxcvbnmqwertyuiopa
sdfghjklzxcvbnmqwertyuiopasdfg
hjklzxcvbnmqwertyuiopasdfghjklz
xcvbnmqwertyuiopasdfghjklzxcv
bnmqwertyuiopasdfghjklzxcvbnm
qwertyuiopasdfghjklzxcvbnmqwe
 ENVIRONMENTAL
ENVIRONMENTAL
MANAGEMENT
MANAGEMENT

ENVIRONMENTAL
ENVIRNMENTAL AUDITING
AUDITING
GROUP 7
GROUP 16
 GROUP MEMBERS

ROLL GROUP MEMBERS

NO. STUDENT NAME

ROL
L STUDENT
NO. NAME
60. Monisha Mehta
8. Pinky Bhalotia
17. Bhoomika Dattani
56. Payal Limbachiya
23. Hiral Gada
34. Yashika Jaguste
74. 41.
Pammey
DharaPandey
Kapadia
47. Sahil Khurana

114. 52. Mehak

Neha Sharma
Tripathi
 INDEX

INDEX

1. Introduction to Environmental Auditing

2. Planning an audit
3. Guidelines
4. Actions after audit
5. Types of environmental audit
6. Importance of environmental audit
7. Levels of auditing
8. Impacts of environmental auditing
9. How does the court of audit implement
EA?
10. How does the court of audit plan to
implement EA in future?
11. Assessments
12. Case study
 WHY IS ENVIRONMENTAL AUDITING IMPORTANT?

Most of the SAIs (supreme audit institutions) around the world have
recognised the importance of the environmental auditing and have started implementing them as a
part of their regular work. In some countries the implementation of the environmental audits is
mandatory, namely the national legislation defining the state auditing determines those audits as
obligatory. In order to harmonise the methods of implementing the environmental audits and to
exchange the experience in auditing this new area the Working Group on Environmental Auditing has
been established within the INTOSAI. The INTOSAI Working Group on Environmental Auditing
develops a strategy for co-operation with the regional organizations of supreme audit institutions
all over the world.

The tasks of the working group are the development of the environmental auditing guidelines,
launching initiatives to promote environmental auditing and the assistance in defining environmental
auditing methodology.
It is of high importance to include the environmental audits in the working programmes of the SAIs,
since they can in line with their mandate, by issuing recommendations and remedial measures,
contribute to:

• • The implementation of the adopted international responsibilities and conventions on the

environment protection.
•
• • The defining of the unambiguous and harmonised environmental legislation.
•
• • The creation of the efficient and effective control mechanisms over the implementation of
the national environmental legislation and environmental policy.
•
• • The implementation of the national environmental programmes and to the allocation of public
funds for the redressing the consequences of environmental problems.
•
• • The efficient and economic use of public funds for the implementation of the central-
government and local environmental programmes and for reducing the damaging consequences.
HOW DOES THE COURT OF AUDIT IMPLEMENT ENVIRONMENTAL
AUDIT?

As importance of the environmental auditing gained value it was introduced in the working
programme of the Court of Audit. It was planned that these audits should be a common element of
the Court's activities. The Court of Audit carries out the environmental audits on the basis of the
Court of Audit Act, the Rules of Procedure of the Court of Audit, the INTOSAI (international
supreme audit institutions) auditing standards, the European guidelines for the implementation of the
INTOSAI auditing standards and the environmental auditing guidelines adopted by the INTOSAI
Working Group on Environmental Auditing. The Court of Audit is an active member of the INTOSAI
and EUROSAI (European supreme audit institutions) Working Group on Environmental Auditing.

Among the audited bodies there are Ministry of Environment and Spatial Planning and Ministry of
Agriculture, Forestry and Food that carry the responsibility of preparation and monitoring of the
environmental policy and commercial and non-commercial public service providers that represent the
key entities carrying out the mechanisms of the environmental policy and governmental environment
programmes. Up to now there have been four environmental audits carried out. They were
performance and regularity audits of the audited bodies that implemented environmental policy and
legislation. The audits reviewed waste management, implementation of the environmental policy on the
area of water quality and preservation and protection of biotic diversity.

TYPES OF ENVIRONMENTAL AUDIT

COMPLIANCE AUDIT - Compliance audits are used to ensure that the company is meeting all
regulations regarding specific environmental practices, or the implications of non-compliance.

SYSTEMS AUDIT - Systems audits focus on how systems are used internally to manage
environmental risks.

AUDITS OF TRANSACTIONS OF PROPERT Y TRANSFERS AND DUE DILIGENCE -

Audits of transactions of property transfers and due diligence for purchasing property are used to
reduce or to understand the potential risks involved in these transactions regarding environmental
risk. Lending institutions will often require an environmental audit of a piece of property before they
approve a mortgage. The lending institution does not want to run the risk of the company defaulting on
the loan. In that case, the lending institution would become the owner, and if contamination exists,
the lending institution might have to pay for clean up.

TREATMENT, STORAGE AND DISPOSAL FACITLITY AUDIT - Treatment, storage, and

disposal facility" audits are used to follow different types of hazardous material throughout their life
cycle, from origin to disposal. This helps ensure that they are properly disposed and stored.
 HOW DOES THE COURT OF AUDIT PLAN TO IMPLEMENT THE
ENVIRONMENTAL AUDITS IN THE FUTURE?

Good understanding of the environmental problems, environmental legislation,

responsibilities and organisation of institutions authorised for the implementation of the
environmental policy is of key importance for the preparation of the proposals of the future
environmental audits. The objective of the Court of Audit is to continue with the implementation of
the environmental audits that shall present and study the key environmental and provide for the
solution and elimination of the environmental problems.

On the basis of the risk analysis referred to each area of the environment protection the Court
of Audit shall define a strategy of implementing the environmental audits. The Court of Audit shall
also in the future co-operate with other SAIs when implementing environmental audits. The purpose
of such co-operation is to exchange audit experience in order to improve the audit implementation as
well as to obtain understanding of the aspects, issues and solutions of the environmental problems in
other countries and to define the principles of best practice on the area.

In this way it shall provide for the continuous auditing of the key audit issues.
 HELPFUL GUIDELINES
GET SUPPORT

Best results are achieved when the audit has wide support, and the changes it recommends are
backed by everyone involved. Get permission for the audit from the relevant authorities; involve as
many people as possible and share the results of the audit widely.

DON’T ME DISMAYED

Most answers to the questions will probably be "No, we don't do this" or "No, we haven't, not
yet" - the purpose of auditing is to identify where improvements can occur, not to pass or fail the
institution concerned! If a great deal of work needs to be done, don't be daunted. Everything cannot
change overnight, and change must be manageable, so pace yourself. The audit may lead to a two
month, six month, one year or five year plan.

ACTION AFTER THE AUDIT

To be successful the audit must lead to remedial action. A guide for action might be an
environmental charter, such as this one drawn up by a school:

AT ALL TIMES, THE PUPILS, STAFF AND FRIENDS OF STOFFELSTROOM SCHOOL WILL TRY TO:

• Teach everyone about the importance of caring for the environment;

•Keep the school and grounds clear of litter;

• Save energy by switching off unwanted lights and heaters, and keeping doors and windows closed;

•Recycle as much as possible, and use products with a recycled content;

• Develop and improve the school grounds and plant more trees;

•Keep the school a non-smoking zone.

 PLANING AN ENVIRONMENTAL AUDIT

Environmental audits must be independent, objective, credible and transparent in order to be

successful. Audits should also be regular and ongoing, and conducted against a benchmark or initial
assessment, generally detailed in your environmental plan.

An audit cannot be designed as a ready-made package to suit all circumstances. An environmental

audit must have a clear idea of the objectives of the exercise and the steps required to achieve it.
Before commencing an environmental audit, the following requirements must be fulfilled:

1) COMMITMENT:

• Obtain commitment at directorate level.

• Communicate commitment to personnel at all levels.

Communicate the environmental audit by a bilingual, clear and easily understandable open memo and
during internal management meetings. The message should convey top management commitment,
define audit objectives and rally support of personne.

2) DEFINE AUDIT SCOPE AND AUDIT SITE:

Audit site and boundary:

The audit area does not have to cover every aspect of the environment, nor to undertake all aspects
at once - just scale according to needs and resource availability.

Audit objective(s):

• Verification of legislative and regulatory compliance.

• Assessment of internal policy and procedural conformance.
• Establishment of current practice status.
• 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.
 • Waste generation, management and disposal.
• Noise reduction, evaluation and control.
(Internal and external)

• Air emissions and indoor air quality.

• Environmental emergency prevention and preparedness.
• Transportation and travelling practices.
• Environmental information publicity.
• Public enquiry and complaints response.

Relevant environmental statutory issues include air quality, ozone layer protection, noise, water quality,
waste management, dangerous goods storage, environmental impact assessment etc. Consult individual
specialist groups on the pertinent legislation and regulations.

3) ASSEMBLE AND AUDIT TEAM:

An Audit Management Committee (AMC) established by management at Directorate level is

responsible for:

• Overseeing the audit process

• Appointing an Audit Team Leader to be in charge of the audit
• Securing the necessary resources and funding
• Reviewing the Audit Report
• Reporting to the organisation Directorate
• The AMC in conjunction with the Audit Team Leader to:
• Appoint Audit Team Members
• Assess requirement for external assistance to ensure thoroughness and objectivity of audit
• Secure financial resources if external assistance is required
• Confirm availability of Audit Team members
At each audit site, Site Facilitator(s) is/are selected to provide local support to the Audit Team in
gathering the necessary information and assistance during the audit.

Auditors appointed should be familiar with the principles of environmental auditing and the operation
of the audit site. To ensure objectivity of the audit, moreover, auditors should preferably be selected
from an independent site or office.
 ENVIRONMENTAL AUDITING

MEANING:

Environmental auditing is a management tool to objectively and systematically evaluate

environment management systems with the following objectives:

i) Waste prevention and reduction:

ii) Assessing compliance with regulatory requirements.
iii) Placing environmental information in the public domain.

Compliance with the regulatory norms, through adoption of clean technologies and improvement in
management practices for prevention and control of pollution is not only mandatory but also has got
wide acceptance among the industrial community. Charter on corporate responsibility for
environmental protection (CREP) also calls for commitment and voluntary initiatives of industry for
responsible care of the environment, which will help in building a partnership for pollution control.

In view of the fact that the enforcement agencies are many times not equipped fully in terms of
men power & other infrastructure to identify violation of Pollution Control norms by Industries and
since there is every likelihood that the enforcement agencies may monitor only limited number of
industries spread over in different areas in the entire state, the Government intends to introduce a
new scheme by the name “Environmental Auditing Scheme”. In this scheme technically qualified
professionals (Auditors) become link between Industries, enforcement agencies and Association of
Industries, with added vital elements of Accountability and Transparency.
 DIFFERENT LEVELS OF AUDITING
1) STATEMENT LEVEL:

Statement auditing involves tracking the SQL statements issued by database users. In order to
enable or disable auditing on SQL statements, you must have the AUDIT SYSTEM privilege.

2) PRIVELEGE LEVEL:

Privilege auditing is the auditing of the use of powerful system privileges without regard to
specifically named objects.

Privilege auditing involves the tracking of the SQL statements issued by users who have been
granted the right to execute that statement through a system privilege. In order to enable or disable
auditing on SQL statements, you must have the AUDIT SYSTEM privilege. Privilege audit options
match the corresponding system privileges.

3) OBJECT AUDITING LEVEL:

Object auditing involves the tracking of the specific SQL DML statements issued against
objects by database users. In order to enable or disable auditing on objects, you must have the
AUDIT ANY system privilege or own the object.

IN SHORT:

Environmental audits can happen at many different levels, for example in commerce, industry,
municipalities, and governments, and on a less formal level, in households and schools. Within a school,
for example, an audit can focus on the classroom, the school grounds, or the entire school. Whether
an audit leads to simple changes, such as a school adopting a recycling programme, or more complex
changes, such as a supermarket chain introducing energy saving practices, the cumulative effect will
benefit all of us.
 IMPACTS OF ENVIRONMENT AUDITING

The most important impact of the environmental audits as well as all other audits is the
implementation of the remedial measures due to the found irregularities and inefficiencies. On the
basis of the findings of the environmental audits the Court of Audit demanded form the audited
bodies to prepare and adopt the strategic documents, to study the efficiency of the implementation
of the environmental measures and to prepare a proposal for their co-ordinated implementation, to
prepare guidelines for managing the protected areas. The implementation of the remedial measures is
the most important mechanism that is used by the Court of Audit in order to provide for more
efficient implementation of the environmental policy and the achievement of the objectives.
 HEALTH RISK ASSESSMENTS
1] Health risk assessment/management issues have become increasingly important and controversial,
particularly with respect to hazardous materials and air contaminants. The information being
gathered through health risk assessments is being utilized by public health agencies to determine
whether the health risks associated with these various endeavors are "acceptable" or "unacceptable"
from a public health policy perspective. The issue of health risks has become the deciding factor
with respect to approval or denial for many projects.

2] Health Risk assessments are usually performed to determine the health impacts, both
carcinogenic and noncarcinogenic, to the population exposed to the health risks. This exposure may
occur via inhalation, ingestion, and/or dermal absorption of contaminants. The potential magnitude of
the health impacts is directly related to the level of exposure to contaminants.

3] Environmental Audit, Inc. has worked closely with industry and local, state, national, and
international environmental regulatory agencies to prepare health risk assessments for a variety of
waste management projects. Many of our projects have received approval following completion and
submittal of the health risk assessment. In order to maintain its lead in this important field,
Environmental Audit, Inc. monitors local, state, national, and international rules, guidelines, and
research on health risk assessment issues.

4] HRAs have also become important in determining the appropriate clean up levels for contaminated
sites. These types of HRAs generally allow for the remediation of sites to more realistic levels while
still protecting public health.

5] Environmental Audit, Inc. has successfully completed health risk assessments for major hazardous
waste incineration projects, petroleum refinery expansions, marine terminals, paint manufacturers,
chrome plating facilities, defense contractors, vehicle manufacturers, seconday lead smelters,
battery manufacturing facilities, and transportable hazardous waste treatment units.

6] Air quality issues are of extreme concern in almost all portions of the United States.
Environmental Audit, Inc. staff has both the expertise and experience to provide effective services
for all types of studies on air quality, ambient air emissions, compliance with regulatory agencies'
requirements and procedures, assessing air quality problems, and determining equipment capabilities.

7] The state agencies are responsible for the State Implementation Plan which establishes
regulations which must be imposed to attain both state and federal ambient air quality standards. In
California, CARB also has authority to control air emissions from mobile sources such as vehicles,
airplanes, trains, marine vessels, etc.
8] It is important to determine which regulations apply to each operation, planned modification or
new facility so that adequate operational and management procedures can be designed and
implemented.

9] Environmental Audit, Inc. has analyzed air pollutant impacts on painted vehicle surfaces, prepared
studies on acid rain, and tracked the development of state and federal regulations designed to
reduce the content of lead, sulfur and benzene in fuels.
 HISTORY

Environmental auditing started developing at the beginning of 70s of the past century in the
United States of America and in the Western Europe. In that period the developed countries were
adopting the environmental legislation in order to reduce the harmful consequences of the
companies' actions that had affected the environment. At the beginning the environmental auditing
involved reviews of independent experts assessing whether companies operated in line with the
demands of the environmental legislation. Presently the companies decide to undertake
environmental audits in order to obtain an independent external assessment whether the
management has created efficient environmental policy and provided for acceptable environmental
attitude. The most important results of the environmental audits are recommendations how a
company can reduce the damaging impacts on the environment in an efficient and cost-benefit
manner, and how it can in a long-term save funds by using environment friendly technology. The
implementation of the environmental audits is not obligatory for the companies never the less it
shows high awareness of the companies on their social responsibilities and an overall attitude
towards the environment.

PROPER INFORMATION OF ENVIRONMENTAL AUDITING HAS LED TO THE FORMATION ON

SAI TO RECOGNISE THE IMPORTANCE OF AUDITING.
 CASE STUDY

BACKGROUND

Glasgow Housing Association (GHA) is the largest social landlord in the UK. They are responsible for
the regeneration of more than 80,000 former council houses in and around Glasgow, administering
the rental of properties and controlling all the demolition, construction and refurbishment projects.
Glasgow Housing Association are currently three years into a ten year investment programme to
create sustainable homes and strong communities, which aims to improve the quality of life for
current and future tenants.

BUSINESS CHALLENGE

GHA had already begun to address its environmental responsibilities; however the development of a
proactive environmental management system was still in its infancy and they were aware that much
more could be achieved. They needed further guidance.

SOLUTION

We decided to commission a British Safety Council Environmental Audit because we believed that
there was significant scope for improvements in our environmental performance and substantial cost
savings to be made.

RESULT

After a two-day audit of the head office operations potential improvements to environmental
management and performance were quickly identified. These included the development of waste
minimization schemes and the creation of a library of resources relating to legislation and best
practice. The audit also identified potential savings of £26,000 per annum. Additionally,
recommendations were put forward to develop an integrated approach to communicating the
companies’ environmental policies as a way to further promote the involvement and empowerment of
staff in the overall process. Whilst GHA’s initial efforts had resulted in the Establishment of a SHE
Committee, the BSC audit revealed that clearer, target driven, time-specific goals needed to be set
in order for the committee to be really effective.

We have already seen the benefits of the British Safety Council’s Environmental Audit and put
into practice a number of their recommendations. The whole process has allowed us to evaluate and
improve upon the work we have carried out so far. We will definitely be looking to repeat the audit in
the future to ensure we are continuing to work towards becoming environmentally sustainable.
How does the Court of Audit implement the
environmental audits?
As importance of the environmental auditing gained value it
was introduced in the working programme of the Court of
Audit. It was planned that these audits should be a common
element of the Court's activities. The Court of Audit carries
out the environmental audits on the basis of the Court of
Audit Act, the Rules of Procedure of the Court of Audit, the
INTOSAI (international supreme audit institutions) auditing
standards, the European guidelines for the implementation of
the INTOSAI auditing standards and the environmental
auditing guidelines adopted by the INTOSAI Working Group on
Environmental Auditing. The Court of Audit is an active
member of the INTOSAI and EUROSAI (European supreme
audit institutions) Working Group on Environmental Auditing.

Among the audited bodies there are Ministry of Environment

and Spatial Planning and Ministry of Agriculture, Forestry and
Food that carry the responsibility of preparation and
monitoring of the environmental policy and commercial and
non-commercial public service providers that represent the
key entities carrying out the mechanisms of the environmental
policy and governmental environment programmes. Up to now
there have been four environmental audits carried out. They
were performance and regularity audits of the audited bodies
that implemented environmental policy and legislation, the
audits reviewed waste management, implementation of the
environmental policy on the area of water quality and
preservation and protection of biotic diversity. Some
important environmental audits carried out by the Court of
Audit:

• the regularity and performance audit of establishing the

regional parks Snežnik and Kočevsko - Kolpa and of the
implementation of the projects for preservation of wild
animals and forests,
• the regularity and performance audit of the establishing
the Zasavje Centre for Waste Management in Unično, Hrastnik
since October 2000 to the end of 2005,
• the audit of the appropriateness of the decision made by