You are on page 1of 18

CONFIDENTIAL

Sample Exam Solutions

EMS Lead Auditor Course

BSI Learning

Please print your name in this space:

These Spaces are for Office Use Only
Section Grader 1 Grader 2 Grader 3
(if Grader 1 score (if Grader 1 and
between 60-75) Grader 2 do
not agree)

1
2
3
4

Total Points
Grader
Name
Course Result

The time allowed is two hours. There is a maximum of 100 points available. the passing score is 70%. Points will be deducted from your total score for persistent poor spelling. the ISO 19011:2002 standard. persistent bad grammar. All sections are to be attempted. The only reference material allowed during the examination is a copy of the ISO 14001:2004 standard. c. the student manual provided by BSI Management Systems Inc.2:10/23/08 ©The British Standards Institution 2008 2 of 18 . ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide EXAMINATION INSTRUCTIONS: This exam is designed to allow students to demonstrate their comprehension of the audit process and the application of ISO 14001:2004 to the auditing process. or e) to indicate the option you judge to be the best answer or to state the number of a clause from ISO 14001:2004. d. Note: The phrase “ISO 14001” always refers to ISO 14001:2004. Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. There is no additional time allowance for reading the exam instructions or questions.5. Section 3 – 30 points Section 3 comprises essay questions that require a detailed written answer that will normally fill the space provided. Section 1 – 15 points Section 1 comprises questions that require you to either place a circle around the letter (a. or untidy presentation (up to maximum penalty of 10 points). Section 2 – 25 points Section 2 comprises essay questions that require a brief written answer in the space provided. b. Your answers must be on the exam sheets that are supplied. The examination paper is divided into FOUR sections. you must initial the final selection as confirmation. “Environmental Management Systems – Requirements with Guidance for Use. Section 4 – 30 points Section 4 comprises three situations for which a nonconformity report (NCR) or an audit trail must be written.2.” The word “clause” refers to a paragraph or section of ISO 14001:2004 that is identified by a number such as 4. Additional loose sheets will NOT be accepted. You must only give one answer for each question and if one selection has been deleted and another substituted. and any personal notes made by the student during the course.

an organization must: A. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide SECTION 1 – 15 POINTS Directions This section includes ten multiple-choice questions that require you to place a circle around the letter (A. Ensure that significant aspects are considered when implementing their EMS Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. Providing recommendations for improvement C. The policy on operational control 1. Ensuring that the EMS is maintained in accordance with ISO 14001:2004 1.1 of ISO 14001:2004.02 According to ISO 14001:2004. Identify every aspect related to any of its activities B.2:10/23/08 ©The British Standards Institution 2008 3 of 18 . Audit procedures B. B. Each question is worth one point for a total of fifteen points.3. Questions 1.01 Which of the following is NOT a responsibility of the Management Representative? A. B. D. Develop a plan for communicating its targets D. The health and safety policy D. C. The policy on emergency response to spills C. or E) to indicate the answer you believe is correct. Reporting to Top Management E. Developing objectives and targets D. Create an objective for each identified aspect C. Prevention of pollution E.3 To conform to Clause 4. the environmental policy shall be consistent with which of the following: A. The section also includes five questions that require you to state fully the applicable clause number from ISO 14001:2004. Continually improve its EMS E. Ensuring and EMS is established.

5 A systematic. Assessment of the extent of conformity of the management system with respect to the audit criteria Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. Identification of areas for potential improvement B. Document all their procedures 1. Evaluation of the effectiveness of the management system to meet specified objectives C.2:10/23/08 ©The British Standards Institution 2008 4 of 18 . Continual improvement B. Audit program C. Keep documents electronically C.4 ISO 14001:2004 requires an organization to: A. and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the environmental management system audit criteria set by the organization are fulfilled is the definition of: A. Is created as part of the document review E. Determination of nonconformances D. Keep documents for 10 years E.6 The audit plan: A. Internal Audit A. Lists roles and responsibilities of the audit team members 1. Evaluation of the capability of the management system to ensure compliance with requirements E. Reviews previous nonconformities D. Lists applicable site safety rules B. Control all documents D. Document its environmental policy B. Environmental Policy B. independent. Audit criteria 1. the audit objectives should include the following EXCEPT: A. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 1.7 According to ISO 19011:2002. Is written by the auditee C.

Operating criteria must be determined for all procedures B. Top management must control all aspects of operation 1.10 As defined in ISO 19011:2002.9 Measurable results of an organization’s management of its environmental aspects defines: A. Work instructions must be placed at all points of use E. Confirming appropriateness of audit evidence D.1 Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. A documented procedure must been in place to control situations where the absence of a procedure could lead to deviation from the policy. Audit plan D. environmental auditors should have knowledge and skills in all of the following areas EXCEPT: A.2:10/23/08 ©The British Standards Institution 2008 5 of 18 . Environmental impact B. and targets C. Preparing audit reports C. Audit evidence 1. Performing operational environmental processes or services B. Verifying the accuracy of information E. objectives. Focusing on areas of significance 1.8 What statement regarding operational control is required by ISO 14001:2004? A. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 1. Internal audit C.4.11 Indicate fully the clause of ISO 14001:2004 that is applicable to the following requirement: Management shall ensure the availability of resources essential to the environmental management system. Procedures related to operational control must be communicated to the public and interested parties D. Environmental performance E. This is covered by clause: 4.

14 Indicate fully the clause of ISO 14001:2004 that is applicable to the following requirement: The organization shall ensure that applicable legal requirements and other requirements to which the organization subscribes are taken into account in establishing.3 1. targets.2:10/23/08 ©The British Standards Institution 2008 6 of 18 . This is covered by clause: 4.6 1. implement and maintain procedures to determine those aspects that have a significant impact on the environment.1 Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. This is covered by clause: 4. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 1.2 1. This is covered by clause: 4. and other elements of the management system consistent with the commitment to continual improvement. and maintaining its environmental management system.15 Indicate fully the clause of ISO 14001:2004 that is applicable to the following requirement: The organization shall establish. objective.5.3. implementing. This is covered by clause: 4.12 Indicate fully the clause of ISO 14001:2004 that is applicable to the following requirement: The outputs from management review shall include changes to the environmental policy.3.13 Indicate fully the clause of ISO 14001:2004 that is applicable to the following requirement: The procedure(s) shall define requirements for reviewing the effectiveness of corrective action(s) and preventive(s) taken.

The concerns of interested parties 9. the audit program can be influenced by (award 1 point for each influence up to 5 points): 1. and locations of the activities to be audited 4. List THREE items an auditor could assess to determine if an organization conforms to Clause 4. ISO 14001:2004 defines (award 1 point for each definition up to 2 points): Environmental Objective: “Overall environmental goal. Any language. 2.12) An auditor might ask (award 1 point for each item an auditor might asses up to 3 points):  Are the organizations’ objectives and targets documented?  Are the organizations’ objectives and targets measurable?  Are the organizations’ objectives and targets consistent with the environmental policy?  Are the organizations’ objectives and targets committed to prevention of pollution Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. applicable to the organization or parts thereof. and duration of each audit to be conducted 2. similarity.2.01 As described in ISO 19011:2002. importance. objective.02 Describe the difference between an environmental objective and an environmental target (2 points).2:10/23/08 ©The British Standards Institution 2008 7 of 18 . The number. that an organization sets itself to achieve” (ISO 14001:2004. The scope.3. consistent with the environmental policy. Each question is worth 5 points. Clause 5.2. Clause 3. As described in ISO 19011:2002. Clause 3. that arises from the environmental objectives and that needs to be set and met in order to achieve those objectives” (ISO 14001:2004. cultural.9) Environmental Target: “Detailed performance requirement. statutory. Conclusions of previous audits or results of a previous audit program review 7. Standards. complexity. The need for accreditation or registration/certification 6. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide SECTION 2 – 25 POINTS Write an answer to each of the following FIVE questions using only the space provided. Significant changes to an organization or its operations 2. and other audit criteria 5. and social issues 8. The frequency of audits to be conducted 3. regulatory and contractual requirements. list FIVE considerations or influences when determining the extent of an audit program (1 point each).3 of ISO 14001:2004 (3 points).

Responses should fall in line with the requirements of Clause 4. 2.3 of ISO 14001:2004 Course Sample Exam Solutions EMS-042-01-EN-US Issue 4.5. and preventive actions.3 include (award 1 point each for a total of 5 points):  Has the organization identified and corrected nonconformities and taken actions to mitigate impacts?  Has the organization investigated nonconformities.03 Identify FIVE examples of what an auditor should examine to assess whether an organization conforms to clause 4. procedures. corrective action and preventive action” (1 point for each example): Examples of what an auditor should examine to assess conformity to clause 4.2:10/23/08 ©The British Standards Institution 2008 8 of 18 .5. corrective. students may respond by either providing specific examples of records. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide  Has the organization taken applicable legal requirements and other requirements into account when establishing objectives and targets?  Has the organization taken significant environmental aspects into account when establishing objectives and targets? Instructors should use their judgment to evaluate student responses. or processes or generally state the type of requirement an auditor may examine during an audit of nonconformity.3 of ISO 14001:2004.3 “Nonconformity.5. The examples provided by students should fall in line with the requirements of clause 4. activities.3. and taken action to avoid their recurrence?  Has the organization evaluated the need to prevent nonconformities and implemented appropriate actions to avoid their occurrence?  Has the organization recorded the results of the corrective and preventive actions taken?  Has the organization reviewed the effectiveness of the corrective and preventive actions taken?  Has the organization taken actions appropriate to the magnitude of the problems and the environmental impacts encountered?  Has the organization ensured that necessary changes are made to EMS documentation? As outlined in the sample responses above. determined their cause.

such as policy. analyses and performance indicators  Information on the auditee’s sampling programs and on procedures for the control of sampling and measurement processes  Reports from other sources.2:10/23/08 ©The British Standards Institution 2008 9 of 18 .4 of ISO 19011:2002. list FIVE possible sources of obtaining information when collecting and verifying information during an audit (1 point for each example): As explained in clause 6.5. and orders  Records. and supplier ratings  Computerized databases and web sites Instructors should use their discretion when grading this question. clause 6. procedures. instructions. contracts. records of monitoring programs. possible sources of information are (award 1 point each for a total of 5 points):  Interviews with employees and other persons  Observations of activities and the surrounding work environment and conditions  Documents. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 2.04 As noted in ISO 19011:2002. customer feedback. standards. objectives. other relevant information from external parties. for example.5. minutes of meetings. plans. drawings. and the results of measurements  Data summaries. licenses and permits. Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. such as inspection records. specifications.4 of ISO 19011:2002. Examples of sources of information outlined in on Page 18. audit reports.

2.2:10/23/08 ©The British Standards Institution 2008 10 of 18 . and the results achieved  4.2 Competence.05 Define the term “record” (1 point).5. training and awareness: The organization shall identify training needs associated with environmental aspects and provide training or take other action to meet these needs and maintain associated records  4. ISO 14001:2004) In ISO 14001:2004. Cite FOUR records that are required by ISO 14001:2004 and reference the appropriate clause number (4 points).5.2.2 Evaluation of compliance (4. or experience  4. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 2.5.1) The organization shall retain records of periodic evaluations of compliance to legal requirements  4. training and awareness: The organization shall retain records to ensure persons performing tasks that may cause a significant environmental impact are competent on the basis of education.1 Monitoring and measurement: Records shall be kept to ensure that calibrated or verified monitoring and measurement equipment is used and maintained  4.4.2) The organization shall retain records of periodic evaluations of compliance to other requirements to which it subscribes  4.2 Competence. records are required for (award 1 point for each requirement up to 4 points):  4.5.6 Management review: Records of management review shall be retained Course Sample Exam Solutions EMS-042-01-EN-US Issue 4.4 control of records: The organization shall establish and maintain records as necessary to demonstrate conformity to the requirements of its EMS and of ISO 14001.20.2 Evaluation of compliance (4. training. As defined in ISO 14001:2004 (award 1 point for a correct definition): Record: “Document stating results achieved or providing evidence of activities performed” (Clause 3.4.5.5.

and report results ACT: To take actions to continually improve performance of the environmental management system Students may use the Process Approach as defined in ISO 14001:2004 or in the course slides Course Sample Exam Solutions EMS-042-01-EN-US Issue 4.  Second. legal and other requirements.1 The process approach is an important concept for evaluating and implementing an environmental management system.2:10/23/08 ©The British Standards Institution 2008 11 of 18 . thoroughly explain each step in the PDCA cycle (8 points). define the “process approach” (2 points). 3. Each response should be written in complete sentences. The process approach is defined by ISO 14001:2004 in the introduction as (award 2 points for a correct definition): “the management of operations via the application of a system of processes and their interactions” The PDCA cycle stands for (award 2 points for each correct explanation): PLAN: To establish the objectives and processes necessary to deliver results in accordance with the organization’s environmental policy DO: To implement the process’s that were planned CHECK: To monitor and measure processes against the environmental policy.  First. targets. objectives. The questions require answers that will normally fill the provided space. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide SECTION 3 – 30 POINTS Write a detailed answer for each of the three questions in this section (each worth 10 points).

No points should be awarded if the question is not open-ended or does not effectively address the training process. review. Valid open-ended questions may include (award 2 points for each acceptable open-ended question for a total of 10 points):  How do you identify any potential need for training?  How do you respond to a request for training?  How are employees made aware of their roles and responsibilities?  How are employees made aware of the requirements of the EMS?  How are employees made aware of the consequences of departure from specified procedures?  How do employees learn of their organization’s environmental aspects and related actual or potential impacts associated with their work?  How are employees made aware of the environmental benefits of improved personal performance?  How is environmental training tracked in your organization? Instructors should use their discretion when grading the open-ended questions. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 3. clause 4.02 You have been assigned to audit an organization’s training process. Write FIVE open-ended questions that will help you assess the organization’s conformance to ISO 14001:2004. and test their training process? Course Sample Exam Solutions EMS-042-01-EN-US Issue 4.4.2:10/23/08 ©The British Standards Institution 2008 12 of 18 . Your audit plan directs you to interview the HR Manager. Instructors should consider the following question when evaluating students’ responses: will the questions help the auditor gather effective information on the organization’s ability to develop.2 (2 points for each question).

including advising the auditee that the audit evidence will only be based on a sample  Confirmation of formal communication channels between the audit team and the auditee  Confirmation of the language to be used during the audit  Confirmation that during the audit. Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. confirm communication channels.03 The opening meeting is a key stage of the audit process. including any grading of nonconformities  Information about conditions under which the audit may be terminated  Information about any appeal system on the conduct or conclusions of the audit Responses for this question should come directly from clause 6. give SIX examples of what may be covered in the opening meeting.1 of ISO 19011:2002 – award 2 points for a valid description of the purpose of the opening meeting). roles. and criteria  Confirmation of the audit timetable and other relevant arrangements with the auditee.1 of ISO 19011:2002. as explained in ISO 19011:2002 (1 point for each example) The purpose of the opening meeting is to confirm the audit plan. provide a short summary of how audit activities will be undertaken. emergency.5. such as the date and time for the closing meeting. and any changes  Methods and procedures to be used to conduct the audit. including an outline of their roles  Confirmation of the audit objectives.  First. the auditee will be kept informed of the audit progress  Confirmation of matters relating to confidentiality  Confirmation of relevant work safety. describe TWO parties who should be present during the opening meeting of a third-party audit according to ISO 19011:2002 (1 point for each example)  Third. and identities of any guides  The method of report. Possible attendees at the opening meeting of a third-party audit include (award 1 point for each valid example the student provides for a maximum of 2 points):  Auditee’s management  Those responsible for the functions or processes being audited  The Audit team leader Examples of what may be included or referred to in the opening meeting include (award 1 point for each valid example the student provides for a maximum of 6 points):  Introduction of the participants. describe the purpose of the opening meeting (2 points)  Second. and security procedures for the audit team  Confirmation of the availability. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide 3.2:10/23/08 ©The British Standards Institution 2008 13 of 18 . any interim meetings.5. scope. and provide an opportunity for the audtiee to ask questions (see Clause 6.

Training certificates are kept in their personnel files and refresher courses will be provided to employees yearly. Incident number 1 10 points During a registration audit for NOC. use only the applicable portion for your response. and then take one and only one of the two following actions on the forms provided. None of the employees have received hands-on spill response training since the development of the Spill Plan nine months ago and no spill drills are planned.2:10/23/08 ©The British Standards Institution 2008 14 of 18 . who to contact in case of a spill. Each scenario contains a situation that may require a nonconformity report. you review the implementation of the Spill Prevention and Response Plan you studied during the documentation review. then:  Explain your reasoning for not issuing a nonconformity (2 points)  Develop four audit trails an auditor should follow to gain additional evidence (2 points for each audit trail). risk reduction measures that should be taken to prevent spills. The plan identifies all areas where potential spills might occur. Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide SECTION 4 – 30 POINTS Three incidents are described in this section for a third-party audit of Northern Oil Corporation (NOC). The top portion of the provided forms are for a nonconformity and the bottom lined portions are for audit trail development. and the locations and contents of all spill kits. The sections of the nonconformity report will be graded as follows:  Area under review (1 point)  ISO 14001:2004 Clause Number (1 point)  Category (1 point)  Requirement (3 points)  Nonconformity Finding (4 points) b) If you do not think there is sufficient objective evidence of a nonconformity. complete a nonconformity report (use the blank nonconformity reports on the following pages) and categorize it as major or minor. the procedures to follow in mitigating a spill. Placing information in both the nonconformity report form and in the audit trail for the same Incident will result in NO credit for your response: a) If you think there is sufficient objective evidence of nonconformity. All staff working in areas where there is a potential for a spill have passed a training course to familiarize them with the spill plan. Examine each scenario carefully.

I think it is more important to reduce the waste oil than pressure anyone into meeting a deadline. you ask how he is sure that environmental objectives and targets are met. we have a great team. so I don’t put time lines on any task I ask of them. The Environmental Manager proudly displays the table from an appendix in the back of the environmental manual and states that they have met all their targets in the past. I guess we need to pin up another one” END OF EXAMINATION QUESTIONS Copies of nonconformity forms follow Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. it blows off in the wind and gets lost again.2:10/23/08 ©The British Standards Institution 2008 15 of 18 .” Incident Number 3 10 points While reviewing NOC’s Corrective Action Procedure. you find that it references corrective action log. Everyone around here knows how to handle any of the chemicals we store here. Upon further review of the log. When you asked to see the MSDS sheet for the Mineral Oil. “Oh. the Chemical Engineer stated. ERG-C05. The corrective action (CA#4) related to a nonconformance written against a missing MSDS sheet for Mineral Oil after the sheet could not be located in the Chemical Storage room as required by NOC’s procedure ERG-S90. and that the log was last updated after the last internal audit that took place less than 6 months ago.22. When asked if the Transportation Manager completed this feat on time. that? We had it pinned to the wall. you speak with the Chemical Engineer tasked with completing and closing a corrective action (CA#4) referenced in the log. where his Transportation Manager successfully reduced the amount of oil wasted during transport from one tanker to another. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide Incident Number 2 10 points When questioning of the Environmental Manager. but every time someone brings in a new shipment and the door is left open. RC-CL10. the Environmental Manager stated “I’ve always asked our employees to take their time and do things correctly. He cites a specific instance last year.

ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide Environmental Management System Audit Incident Number: 1 NONCONFORMITY REPORT Company under Audit: Northern Oil Corporation Area under Review: ISO 14001:2004 Clause Number: Category: MAJOR MINOR This is not a nonconformity. however.2:10/23/08 ©The British Standards Institution 2008 16 of 18 . to meet the yearly requirement they have stated in their Plan  Ask to check all files of employees to determine if they all have had the training  Does the Spill Plan require any one else to obtain the training? (Graders must use their discretion for the responses provided) Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. but it has only been nine months since the plan was released. (2 points should be awarded for similar or equally valid reasons for not issuing a nonconformity). if a nonconformity report is written for this incident. Examples of audit trails include (2 points should be awarded for valid audit trails for a total of 8 points):  Ask to see training records of any employees hired since the Spill Plan went into effect to ensure they have had the training  Ask to see the training calendar to ensure training will be held within the next three months. If you do not think that there is sufficient evidence of nonconformity. award zero (0) points for the incident. a maximum of 4 points (out of 10) may be awarded on condition that the student clearly states the following:  Statement of the correct appropriate clause(1 point)  MINOR nonconformity classification (1 point)  Quote from the relevant clause of the standard (1 point)  Clearly written nonconformity statement (1 point) If the nonconformity is categorized as a MAJOR. explain your reasoning (2 points) and develop four audit trails an auditor should follow to gain additional evidence (2 points for each audit trail): There is no evidence that NOC does not meet the requirements set in their Spill Plan for response training or drills for their spill response procedures. Refresher courses are required once a year.

he stated that he does not put time lines on any of his employees for any tasks. however. (Graders must use their discretion for the responses provided) If you do not think that there is sufficient evidence of nonconformity. if a nonconformity report is not written for this incident.3 Category: MAJOR MINOR Requirement: Clause 4. a maximum of 6 points (out of 10) may be awarded on the condition the student clearly states the following:  An clear explanation of reasoning for not issuing a nonconformity (2 points)  Four valid and relevant audit trails (1 point for each trail) Course Sample Exam Solutions EMS-042-01-EN-US Issue 4. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide Environmental Management System Audit Incident Number: 2 NONCONFORMITY REPORT Company under Audit: Northern Oil Corporation Area under Review: Objectives & Targets ISO 14001:2004 Clause Number: 4. does not have a timeframe set for achieving environmental objectives and targets.3. and therefore. explain your reasoning (2 points) and develop four audit trails an auditor should follow to gain additional evidence (2 points for each audit trail): This is a nonconformity.3 of ISO 14001:2004 requires documented programs for achieving objectives and targets to include the time frame by which they are to be achieved.2:10/23/08 ©The British Standards Institution 2008 17 of 18 . Nonconformity/Evidence: When interviewing the Environmental Manager.3.

a maximum of 6 points (out of 10) may be awarded on the condition the student clearly states the following:  An explanation of reasoning for not issuing a nonconformity (2 points)  Four valid and relevant audit trails (1 point each) Course Sample Exam Solutions EMS-042-01-EN-US Issue 4.3 Category: MAJOR MINOR Requirement: As required by clause 4. A new MSDS sheet was placed in the Chemical Storage room in response to corrective action (CA#4) but according to the Chemical Engineer “every time someone brings in a new shipment and the door is left open.3 e …the organization must investigate nonconformities. if a nonconformity report is not written for this incident. determine cause and take action to avoid recurrence While auditing NOC’s Corrective Action Procedure. ERG-C05 and the corrective actions from the last internal audit and after interviewing the Chemical Engineer in the Chemical Storage room it was found that the MSDS for Mineral Oil is still not located in the room as required by NOC’s procedure ERG-S90.2:10/23/08 ©The British Standards Institution 2008 18 of 18 .” (Graders must use their discretion for the responses provided) If you do not think that there is sufficient evidence of nonconformity.5. it blows off in the wind and gets lost again. ISO 14001:2004 Environmental Management Systems Lead Auditor Course–Instructor Guide Environmental Management System Audit Incident Number: 3 NONCONFORMITY REPORT Company under Audit: Northern Oil Corporation Area under Review: Corrective Action Procedure ISO 14001:2004 Clause Number: 4. however. explain your reasoning (2 points) and develop four audit trails an auditor should follow to gain additional evidence (2 points for each audit trail): This is a nonconformity.5.