NAME: AMOA-BOSOMPEM OLIVIA

INDEX NUMBER: 10279116

GROUP: ADMIN GROUP 1O

COURSE: ENVIRONMENTAL MANAGEMENT

COURSE CODE: BBBA 408

SESSION: REGULAR
An environmental audit is a comprehensive evaluation of an organization's environmental
performance, policies, procedures, and practices. It involves assessing how well the organization
complies with environmental regulations, identifies areas of improvement, and evaluates the
effectiveness of existing environmental management systems. The goal of an environmental
audit is to help organizations identify areas where they can improve their environmental
performance, ensure compliance with regulations, and reduce their overall environmental
footprint. These are the procedures involved in an environmental audit in the organization;

To begin with, Assess Stage (Pre-Audit), this stage is to understand the organization's
environmental management needs, objectives, and priorities. Consider factors such as the size
and complexity of operations, regulatory requirements, stakeholder expectations, and
sustainability goals. Review Applicable Standards and Frameworks: Research and review
relevant environmental management systems, standards, and frameworks. This may include ISO
14001 (Environmental Management Systems), and EMA to Assess the organization. The reason
for this step is by determining the systems to be used, the audit process can be standardized,
ensuring consistency and efficiency in data collection, analysis, and reporting, Defining the
scope of the audit helps ensure that the audit focuses on the most critical aspects of the
organization's environmental performance, aligning with its goals, objectives, and compliance
requirements and clearly defining the scope helps allocate resources effectively, ensuring that the
audit is conducted within budget and time constraints while still addressing key environmental
risks and opportunities. For example, an organization operating in the manufacturing sector
decides to implement ISO 14001 as its primary environmental management system due to its
international recognition, systematic approach to environmental management, and alignment
with the organization's sustainability goals.

Also, The Test (Audit) Stage is a crucial phase in the environmental audit process
where auditors examine the effectiveness of an organization's environmental management
systems and practices. This stage involves conducting on-site inspections, reviewing
documentation, and gathering data to evaluate the organization's environmental performance and
compliance with regulations. Auditors visit the organization's facilities to observe operations
firsthand. They assess how well environmental policies and procedures are being implemented
on the ground and identify any potential environmental risks or issues, auditors examine
documentation related to environmental management, including policies, procedures, permits,
records of environmental incidents, training records, and other relevant documents. This helps
assess the organization's compliance with regulations and the effectiveness of its environmental
management systems, auditors may also conduct interviews with employees at different levels of
the organization to gather insights into environmental practices, awareness, and compliance.
They may also engage with stakeholders such as local communities, regulatory agencies, and
environmental organizations to understand their perspectives and concerns. The reason for this
step is to ensure that the subject being audited complies with relevant standards, regulations, or
internal policies. This verification process is crucial for maintaining transparency, accuracy, and
legality in various operations, and testing or auditing helps in identifying any discrepancies,
errors, or deficiencies in processes, systems, or products. This allows for timely corrective
actions to be taken, preventing potential risks or liabilities. For example, the auditors may
perform a test of detail on the accounts receivable balance. This could involve selecting a sample
of individual customer accounts and verifying that the recorded receivable balances match
supporting documentation, such as invoices and customer payment records. Any discrepancies
found during this test will be investigated further.

Finally, the Attest (Post- Audit) Stage, The Attest stage, also known as the post-audit
stage, is a critical phase following the completion of an audit process. In this stage, auditors
evaluate the findings and evidence gathered during the audit to provide assurance or attest to the
accuracy, completeness, and reliability of the subject matter being audited. During the Attest
stage, auditors thoroughly evaluate the results of the audit, including the documentation, test
results, and observations made during the audit process. Some of the reasons for this stage of the
audit are this stage ensures that the information examined during the audit is accurate, complete,
and reliable. It provides stakeholders with assurance that the financial statements, operational
processes, or other subject matter under audit are free from material misstatements or errors, the
Attest stage verifies whether the audited entity complies with applicable laws, regulations,
accounting standards, and internal policies. For example, the environmental audit report, along
with management's response and action plan, is disclosed to stakeholders, such as regulators,
investors, customers, and the public, as appropriate. Clear and transparent communication of
audit findings and management actions enhances stakeholder confidence and trust in the
organization's environmental performance.