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ENVIRONMENTAL MANAGEMENT
ENVIRONMENTAL AUDITING BY

GROUP 7

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ENVIRONMENTAL ENVIRONMENTAL MANAGEMENT MANAGEMENT ENVIRONMENTAL ENVIRNMENTAL AUDITING AUDITING GROUP 7 GROUP 16

GROUP MEMBERS
ROLL NO.

GROUP MEMBERS STUDENT NAME

ROL L NO. NAME 60. Monisha Mehta 8. Pinky Bhalotia 17. Bhoomika Dattani 56. Payal Limbachiya 23. Hiral Gada 34. Yashika Jaguste 74. 41. Dhara Kapadia Pammey Pandey 47. Sahil Khurana 114. 52. Mehak Sharma Neha Tripathi

STUDENT

2. . Case study 1. 4. Assessments 12. 7. 5. How does the court of audit plan to implement EA in future? 11. 6. 3. 8.INDEX INDEX Introduction to Environmental Auditing Planning an audit Guidelines Actions after audit Types of environmental audit Importance of environmental audit Levels of auditing Impacts of environmental auditing How does the court of audit implement EA? 10. 9.

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. launching initiatives to promote environmental auditing and the assistance in defining environmental auditing methodology. • The implementation of the national environmental programmes and to the allocation of public funds for the redressing the consequences of environmental problems. The tasks of the working group are the development of the environmental auditing guidelines. namely the national legislation defining the state auditing determines those audits as obligatory.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. since they can in line with their mandate. In some countries the implementation of the environmental audits is mandatory. • • • The efficient and economic use of public funds for the implementation of the centralgovernment and local environmental programmes and for reducing the damaging consequences. • • • • • • • The defining of the unambiguous and harmonised environmental legislation. • . by issuing recommendations and remedial measures. contribute to: • The implementation of the adopted international responsibilities and conventions on the environment protection. 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. It is of high importance to include the environmental audits in the working programmes of the SAIs. • The creation of the efficient and effective control mechanisms over the implementation of the national environmental legislation and environmental policy.

Treatment. TREATMENT.Compliance audits are used to ensure that the company is meeting all regulations regarding specific environmental practices. 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. the INTOSAI (international supreme audit institutions) auditing standards. TYPES OF ENVIRONMENTAL AUDIT COMPLIANCE AUDIT . The Court of Audit carries out the environmental audits on the basis of the Court of Audit Act. or the implications of non-compliance. and if contamination exists. Lending institutions will often require an environmental audit of a piece of property before they approve a mortgage. It was planned that these audits should be a common element of the Court's activities. . the lending institution would become the owner. Among the audited bodies there are Ministry of Environment and Spatial Planning and Ministry of Agriculture. the lending institution might have to pay for clean up.Systems audits focus on how systems are used internally to manage environmental risks. 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. and disposal facility" audits are used to follow different types of hazardous material throughout their life cycle. The Court of Audit is an active member of the INTOSAI and EUROSAI (European supreme audit institutions) Working Group on Environmental Auditing. In that case. This helps ensure that they are properly disposed and stored. They were performance and regularity audits of the audited bodies that implemented environmental policy and legislation. The lending institution does not want to run the risk of the company defaulting on the loan. Up to now there have been four environmental audits carried out. the Rules of Procedure of the Court of Audit. storage. implementation of the environmental policy on the area of water quality and preservation and protection of biotic diversity. SYSTEMS AUDIT . STORAGE AND DISPOSAL FACITLITY AUDIT .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. The audits reviewed waste management. from origin to disposal. 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.

HOW DOES THE COURT OF AUDIT PLAN TO IMPLEMENT THE ENVIRONMENTAL AUDITS IN THE FUTURE? Good understanding of the environmental problems. 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. 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. In this way it shall provide for the continuous auditing of the key audit issues. 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. issues and solutions of the environmental problems in other countries and to define the principles of best practice on the area. 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. environmental legislation.

and use products with a recycled content. • Save energy by switching off unwanted lights and heaters. and keeping doors and windows closed. ACTION AFTER THE AUDIT To be successful the audit must lead to remedial action. •Keep the school a non-smoking zone. we haven't. The audit may lead to a two month. •Keep the school and grounds clear of litter. . not to pass or fail the institution concerned! If a great deal of work needs to be done. Everything cannot change overnight. six month. DON’T ME DISMAYED Most answers to the questions will probably be "No. not yet" . •Recycle as much as possible. THE PUPILS. STAFF AND FRIENDS OF STOFFELSTROOM SCHOOL WILL TRY TO: • Teach everyone about the importance of caring for the environment.HELPFUL GUIDELINES GET SUPPORT Best results are achieved when the audit has wide support. Get permission for the audit from the relevant authorities. such as this one drawn up by a school: AT ALL TIMES.the purpose of auditing is to identify where improvements can occur. A guide for action might be an environmental charter. and change must be manageable. involve as many people as possible and share the results of the audit widely. don't be daunted. we don't do this" or "No. one year or five year plan. • Develop and improve the school grounds and plant more trees. and the changes it recommends are backed by everyone involved. so pace yourself.

The message should convey top management commitment. clear and easily understandable open memo and during internal management meetings. Waste generation. • Communicate commitment to personnel at all levels.just scale according to needs and resource availability.PLANING AN ENVIRONMENTAL AUDIT Environmental audits must be independent. Assessment of internal policy and procedural conformance. the following requirements must be fulfilled: 1) COMMITMENT: • Obtain commitment at directorate level. define audit objectives and rally support of personne. An audit cannot be designed as a ready-made package to suit all circumstances. Identification of improvement opportunities. Communicate the environmental audit by a bilingual. Audits should also be regular and ongoing. savings and alternatives. and conducted against a benchmark or initial assessment. Noise reduction. generally detailed in your environmental plan. Establishment of current practice status. Audit objective(s): • • • • Verification of legislative and regulatory compliance. Before commencing an environmental audit. 2) DEFINE AUDIT SCOPE AND AUDIT SITE: Audit site and boundary: The audit area does not have to cover every aspect of the environment. Water management and economy of use. An environmental audit must have a clear idea of the objectives of the exercise and the steps required to achieve it. . objective. Energy management and savings. evaluation and control. management and disposal. credible and transparent in order to be successful. nor to undertake all aspects at once . Areas of audit: • • • • • Material management.

Noise reduction. Environmental emergency prevention and preparedness.• • Waste generation. 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. auditors should preferably be selected from an independent site or office. Transportation and travelling practices. To ensure objectivity of the audit. . moreover. water quality. noise. • • • • • Relevant environmental statutory issues include air quality. (Internal and external) Air emissions and indoor air quality. evaluation and control. management and disposal. Public enquiry and complaints response. Environmental information publicity. ozone layer protection. 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. waste management. dangerous goods storage.

which will help in building a partnership for pollution control. with added vital elements of Accountability and Transparency. Compliance with the regulatory norms. enforcement agencies and Association of Industries. the Government intends to introduce a new scheme by the name “Environmental Auditing Scheme”. . 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. 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.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. Charter on corporate responsibility for environmental protection (CREP) also calls for commitment and voluntary initiatives of industry for responsible care of the environment. In this scheme technically qualified professionals (Auditors) become link between Industries.

for example in commerce. Whether an audit leads to simple changes. municipalities. such as a school adopting a recycling programme.DIFFERENT LEVELS OF AUDITING 1) STATEMENT LEVEL: Statement auditing involves tracking the SQL statements issued by database users. . and on a less formal level. 3) OBJECT AUDITING LEVEL: Object auditing involves the tracking of the specific SQL DML statements issued against objects by database users. or the entire school. in households and schools. In order to enable or disable auditing on SQL statements. the cumulative effect will benefit all of us. IN SHORT: Environmental audits can happen at many different levels. or more complex changes. you must have the AUDIT SYSTEM privilege. for example. In order to enable or disable auditing on SQL statements. Within a school. industry. you must have the AUDIT SYSTEM privilege. an audit can focus on the classroom. Privilege audit options match the corresponding system privileges. In order to enable or disable auditing on 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. the school grounds. such as a supermarket chain introducing energy saving practices. and governments. you must have the AUDIT ANY system privilege or own the object. 2) PRIVELEGE LEVEL: Privilege auditing is the auditing of the use of powerful system privileges without regard to specifically named objects.

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 prepare guidelines for managing the protected areas.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. to study the efficiency of the implementation of the environmental measures and to prepare a proposal for their co-ordinated implementation. . 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.

Inc. and international environmental regulatory agencies to prepare health risk assessments for a variety of waste management projects. and determining equipment capabilities. etc. ambient air emissions. CARB also has authority to control air emissions from mobile sources such as vehicles. Environmental Audit. In order to maintain its lead in this important field. The potential magnitude of the health impacts is directly related to the level of exposure to contaminants. In California. marine terminals. The issue of health risks has become the deciding factor with respect to approval or denial for many projects. 3] Environmental Audit. marine vessels. Many of our projects have received approval following completion and submittal of the health risk assessment. 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. Inc. trains. assessing air quality problems. These types of HRAs generally allow for the remediation of sites to more realistic levels while still protecting public health. compliance with regulatory agencies' requirements and procedures. and research on health risk assessment issues. 5] Environmental Audit. has successfully completed health risk assessments for major hazardous waste incineration projects. and/or dermal absorption of contaminants. airplanes. national. chrome plating facilities. battery manufacturing facilities. defense contractors. and international rules. state. . state. national. monitors local. particularly with respect to hazardous materials and air contaminants. This exposure may occur via inhalation. both carcinogenic and noncarcinogenic. 2] Health Risk assessments are usually performed to determine the health impacts. 6] Air quality issues are of extreme concern in almost all portions of the United States. petroleum refinery expansions. vehicle manufacturers. paint manufacturers. guidelines. Inc. staff has both the expertise and experience to provide effective services for all types of studies on air quality. Environmental Audit.HEALTH RISK ASSESSMENTS 1] Health risk assessment/management issues have become increasingly important and controversial. 4] HRAs have also become important in determining the appropriate clean up levels for contaminated sites. and transportable hazardous waste treatment units. has worked closely with industry and local. seconday lead smelters. 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. Inc. ingestion. to the population exposed to the health risks.

prepared studies on acid rain.8] It is important to determine which regulations apply to each operation. has analyzed air pollutant impacts on painted vehicle surfaces. Inc. sulfur and benzene in fuels. . and tracked the development of state and federal regulations designed to reduce the content of lead. 9] Environmental Audit. planned modification or new facility so that adequate operational and management procedures can be designed and implemented.

and how it can in a long-term save funds by using environment friendly technology.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 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. 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. .

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. The whole process has allowed us to evaluate and improve upon the work we have carried out so far. the BSC audit revealed that clearer. 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. however the development of a proactive environmental management system was still in its infancy and they were aware that much more could be achieved. target driven. which aims to improve the quality of life for current and future tenants. 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. . BUSINESS CHALLENGE GHA had already begun to address its environmental responsibilities. Glasgow Housing Association are currently three years into a ten year investment programme to create sustainable homes and strong communities. Additionally. The audit also identified potential savings of £26. We will definitely be looking to repeat the audit in the future to ensure we are continuing to work towards becoming environmentally sustainable.000 former council houses in and around Glasgow.000 per annum. We have already seen the benefits of the British Safety Council’s Environmental Audit and put into practice a number of their recommendations. They needed further guidance. time-specific goals needed to be set in order for the committee to be really effective.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. administering the rental of properties and controlling all the demolition. Whilst GHA’s initial efforts had resulted in the Establishment of a SHE Committee. construction and refurbishment projects.

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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. implementation of the environmental policy on the area of water quality and preservation and protection of biotic diversity.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. the INTOSAI (international supreme audit institutions) auditing standards. the audits reviewed waste management. Up to now there have been four environmental audits carried out. Some important environmental audits carried out by the Court of Audit: the regularity and performance audit of establishing the regional parks Snežnik and Kočevsko . 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. Among the audited bodies there are Ministry of Environment and Spatial Planning and Ministry of Agriculture. The Court of Audit is an active member of the INTOSAI and EUROSAI (European supreme audit institutions) Working Group on Environmental Auditing. • the audit of the appropriateness of the decision made by • . The Court of Audit carries out the environmental audits on the basis of the Court of Audit Act. It was planned that these audits should be a common element of the Court's activities. They were performance and regularity audits of the audited bodies that implemented environmental policy and legislation. Hrastnik since October 2000 to the end of 2005. • the regularity and performance audit of the establishing the Zasavje Centre for Waste Management in Unično. the Rules of Procedure of the Court of Audit.Kolpa and of the implementation of the projects for preservation of wild animals and forests.